Technical Corrections Act of 1979
Public Law 96-222 · H.R. 2797 · 96th Congress · began in the House
Signed by Jimmy Carter (D) on Apr 1, 1980 · 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.
(Senate receded from certain of its amendment and concurred with an amendment)
Technical Corrections Act of 1979 - Provides, for purposes of making the investment tax credit rate permanent, that the Energy Tax Act of 1978 will be deemed to have been enacted prior to the Revenue Act of 1978.
=Title I: Amendments Related to Revenue Act of 1978= - Makes technical corrections to the Revenue Act of 1978 with respect to: (1) the earned income credit; (2) railroad unemployment compensation; (3) cafeteria-type employee benefit plans; (4) employee stock ownership plans (ESOP); (5) simplified employee pension plans; (6) defined benefit plans; (7) custodial accounts for regulated investment companies; (8) individual retirement accounts (IRA's); (9) "at risk" rules for business loss deductions; (10) the investment tax credit; (11) the targeted jobs credit; (12) industrial development bonds; (13) the ordinary loss deduction for small business corporation stock (14) the deficiency dividend procedure for regulated investment companies; (15) self-insured medical reimbursement plans; (16) net operating loss deductions; (17) capital gains for individuals and corporations; (18) the minimum tax; (19) the maximum tax; (20) Tax Court administration; (21) refund adjustments for amounts held under claim of right; (22) estate and gift tax provisions; (23) carryover basis rule; (24) the tax treatment of cooperative housing corporations; (25) the tax treatment of environmental protection cost-sharing payments; and (26) general stock ownership corporations.
Makes certain technical and clerical corrections to provisions of the Tax Reform Act of 1976.
Makes certain technical and clerical corrections to provisions of the Foreign Earned Income Act of 1978 (relating to housing and travel expenses), the Black Lung Benefits Revenue Act of 1977, and the Energy Tax Act of 1978.
=Title II: General Effective Date= - Provides that any technical amendment made by title I of this Act shall take effect as if it had been included in the provision of the Revenue Act of 1978 to which it relates.
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. 17 actions.
- Apr 1, 1980Became lawBecame law · Signed by President.
- PresidentPresident · Public Law 96-222.
- Mar 27, 1980PresidentPresident · Measure presented to President.
- Mar 26, 1980PresidentPresident · Measure enrolled in Senate.
- PresidentPresident · Measure enrolled in House.
- Mar 19, 1980Resolving differencesResolving differences · House agreed to Senate amendment.
- Mar 18, 1980Resolving differencesResolving differences · Senate receded from certain of its amendment and concurred with an amendment.
- Feb 28, 1980Resolving differencesResolving differences · House disagreed to certain Senate amendment.
- Resolving differencesResolving differences · House agreed to certain Senate amendments.
- Feb 26, 1980FloorFloor · Measure passed Senate, amended.
- Dec 13, 1979CommitteeCommittee · Reported by Senate Finance Committee
- Jul 18, 1979CommitteeCommittee · Referred to Senate Finance Committee
- Jul 16, 1979FloorFloor · Measure passed House, amended.
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Jun 7, 1979CommitteeCommittee · Reported by House Ways and Means Committee
- Mar 12, 1979CommitteeCommittee · 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.