# Pub. L. 88-173: changes to the Internal Revenue Code

1963-11-07, 77 Stat. 305. Source: <https://www.govinfo.gov/link/plaw/88/public/173>.

## Legislative history

- Bill: [H.R. 8821](https://www.congress.gov/bill/88th-congress/house-bill/8821)

## § 3302: Credits against tax

- § 3302(c): Pub. L. 88–173, in cl. (2), substituted “on January 1, 1963 (and in the case of any succeeding taxable year beginning before January 1, 1968),” for “with the fourth consecutive January 1”, in subpar. (A), and “on or after January 1, 1968,” for “with a consecutive January 1”, in subpar. (B), and inserted paragraph following subpar. (B).