An act to extend certain temporary tax provisions, and for other purposes.
Public Law 96-541 · H.R. 6975 · 96th Congress · began in the House
Signed by Jimmy Carter (D) on Dec 17, 1980 · Public Lands and Natural Resources
Sponsor: Rep. Harold Ford (D-TN-8)
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 Revenue Act of 1978 to extend until July 1, 1982, the date before which certain individuals shall not be considered to be employees for purposes of employment tax liability.
Amends the Internal Revenue Code to continue through December 31, 1983, with respect to certified historic structures: (1) the amortization of certain rehabilitation expenditures; (2) the denial of deductions for demolition; and (3) the depreciation of improvements and certain substantially rehabilitated historic property.
Extends the provision for a 60-month depreciation of expenditures to rehabilitate low-income housing until January 1, 1984.
Extends through December 31, 1982, the refund or credit of tax on fuels used in certain taxicabs.
Exempts from gross income Federal grants received for tuition and related expenses at an institution of higher education when the recipient is required to perform future service as a Federal employee. Extends the scholarship treatment of national research service awards through December 31, 1981.
Expands the types of partial interests which are eligible for the charitable contribution deduction to include any qualified real property interest (other than a qualified mineral interest) contributed to a qualified organization exclusively for conservation purposes in perpetuity (including the preservation of open space and certified historic structures). Denies such deduction if at any time there may be extraction or removal of minerals by any surface mining method. Makes such deductions permanent.
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.
- Dec 17, 1980Became lawBecame law · Signed by President.
- PresidentPresident · Public Law 96-541.
- Dec 5, 1980PresidentPresident · Measure presented to President.
- Dec 4, 1980PresidentPresident · Measure enrolled in Senate.
- PresidentPresident · Measure enrolled in House.
- Dec 1, 1980Resolving differencesResolving differences · House agreed to Senate amendments (Pursuant to H. Res. 814).
- Oct 1, 1980FloorFloor · Measure passed Senate, amended.
- Sep 30, 1980CommitteeCommittee · Reported by Senate Finance Committee
- Jul 23, 1980CommitteeCommittee · Referred to Senate Finance Committee
- Jul 21, 1980FloorFloor · Measure passed House, amended.
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Jun 19, 1980CommitteeCommittee · Reported by House Ways and Means Committee
- Mar 31, 1980CommitteeCommittee · 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.