Tax Administrative Provisions Revision Act of 1979
Public Law 96-601 · H.R. 5505 · 96th Congress · began in the House
Signed by Jimmy Carter (D) on Dec 24, 1980 · Taxation
Sponsor: Rep. Daniel Rostenkowski (D-IL-8)
Cosponsors (4): Rep. William Cotter, Rep. James Jones,
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 permit domestic wines to be used by officials of foreign governments and their families free of the excise tax on alcoholic beverages.
Grants tire manufacturers excise tax credits or refunds on tread rubber where tax-paid tread rubber is: (1) destroyed or wasted in the recapping or retreading process; (2) used in the recapping or retreading of tires the sales of which are later adjusted under a warranty or guarantee; or (3) used in the recapping or retreading of tires which are exported, used, or sold as supplies for vessels or aircraft, sold to State or local governments, or sold to nonprofit educational institutions.
Provides for excise tax credits or refunds on retreaded tires which have been sold by a subsequent manufacturer on or in connection with another article manufactured by him, and exported or sold for specified purposes.
Provides that the period for allowing a credit or making a refund for tire or tread rubber tax filed as a result of a warranty or guarantee adjustment shall be one year from the date on which the adjustment is made.
Provides that tires which are exported from the United States, recapped, or retreaded outside the United States and imported into the United States shall be taxed as imported tread rubber to the extent that such rubber is used in the recapping or retreading.
Provides that an auxiliary of a tax-exempt fraternal beneficiary society shall not lose its tax-exempt status on the basis of religious discrimination, if such society limits its membership to the members of a particular religion. Applies the same exemption to a club which in good faith so limits its membership in order to further the teachings or principles of such religion, and not to exclude individuals of a particular race or color.
Authorizes the voluntary withholding of income taxes from sick pay under employer wage continuation plans. Specifies the procedure for requesting such withholding, with modifications in the case of sick pay paid pursuant to certain collective bargaining agreements. Specifies the contents of an annual statement which: (1) third party payor must furnish to an employer with respect to sick pay paid employees during any calendar year; and (2) an employer must furnish an employee in the same regard.
Requires the determination of gift tax liability, and the filing of gift tax returns, on a calendar year basis (currently, on a quarterly basis). Requires filing no later than April 15th following the close of such year, except in the event of the taxpayer's death, when the deadline shall be the same as the deadline for filing an estate tax return.
Amends the Rhode Island Indian Claims Settlement Act to provide: (1) an exemption from taxes with respect to specified settlement lands and amounts received by a certain State Corporation; and (2) a deferral of capital gains with respect to specified sales or dispositions of private settlement lands.
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.
- Dec 24, 1980Became lawBecame law · Signed by President.
- PresidentPresident · Public Law 96-601.
- Dec 16, 1980PresidentPresident · Measure presented to President.
- PresidentPresident · Measure enrolled in Senate.
- PresidentPresident · Measure enrolled in House.
- Dec 13, 1980Resolving differencesResolving differences · Senate agreed to House amendments.
- Resolving differencesResolving differences · House agreed to Senate amendment with amendments.
- FloorFloor · Measure passed Senate, amended.
- Nov 25, 1980CommitteeCommittee · Reported by Senate Finance Committee
- Nov 1, 1979CommitteeCommittee · Referred to Senate Finance Committee
- Oct 30, 1979FloorFloor · Measure passed House, amended.
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Oct 23, 1979CommitteeCommittee · Reported by House Ways and Means Committee
- Oct 5, 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.