An act to extend certain temporary tax provisions, and for other purposes.
Latest action. public lawWhat a bill becomes when enacted, numbered by Congress and order of enactment: Public Law 119-4 is the 4th law of the 119th Congress.Read the full definition (opens a new tab) 96-541.
(Measure passed Senate, amended) 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.
Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Passed Senate amended" stage on October 1, 1980. It describes the bill, it is not the legal text.
Public Law 96-541.
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Where is it in the process, and what happens next?
The latest action on file does not map to a stage Civibrief recognizes, so the page will not name one. The record's own words are the reliable fact here.
The record's latest action, on December 17, 1980: Public Law 96-541.
How likely is it to become law?
Civibrief does not forecast outcomes and this page has no opinion about this one. What the record supports is a base rate, which is a fact about the whole pile, not a prediction about this measure.
In the 96th Congress (1979-80), 613 of the 12,581 bills and joint resolutions introduced became law, about 4.9 percent. That count covers every measure at every stage, including the many that never left committee.
This one has no outstanding steps listed above.
Has anyone actually voted on it?
No. No roll call in this Congress cites this measure. That is the ordinary outcome: most measures never reach a recorded floor vote, and a committee ends most of them simply by not acting.
A vote is not the only thing that happens to a measure. Hearings, markups, and referrals are all recorded actions, and none of them is a vote of the full chamber.
Who is behind it?
HAROLD FORD (D-TN) introduced it on March 31, 1980. No cosponsors are recorded.
Cosponsoring is a formal signature on the text. It is not a commitment to vote for the measure, it does not bind anyone's party, and a long list of cosponsors is a measure of attention rather than of prospects.
How long has it been in play?
It was introduced on March 31, 1980, 16964 days ago. The most recent recorded action was 16703 days ago, on December 17, 1980.
Measures do not carry over. Anything the 96th Congress has not finished by January 3, 1981 dies when the term ends, and has to be introduced again from the start in the next Congress.
Every answer above is assembled from this measure's own record on Congress.gov and from published counts of what Congress has passed before. Civibrief does not predict outcomes and takes no position on any measure.
Vote history
- HousePublic Law 96-541.
- SenateNot stated in the latest action
- PresidentNot stated in the latest action