# Pub. L. 87-321: changes to the Internal Revenue Code

1961-09-26, 75 Stat. 683. Source: <https://www.govinfo.gov/link/plaw/87/public/321>.

## Legislative history

- Bill: [H.R. 2585](https://www.congress.gov/bill/87th-congress/house-bill/2585)

## § 3302: Credits against tax

- § 3302(e): Pub. L. 87–321 added subsec. (e).