# Pub. L. 94-45: changes to the Internal Revenue Code

1975-06-30, 89 Stat. 239. Source: <https://www.govinfo.gov/link/plaw/94/public/45>.

## Legislative history

- Bill: [H.R. 6900](https://www.congress.gov/bill/94th-congress/house-bill/6900)

## § 3302: Credits against tax

- § 3302(c)(3): Pub. L. 94–45, § 110(a), provided that par. (3) shall not be applicable with respect to the taxable year beginning Jan. 1, 1975, or any succeeding taxable year which begins before Jan. 1, 1978, and that, for the purposes of par. (3), Jan. 1, 1978, shall be deemed to be the first Jan. 1 occurring after Jan. 1, 1974, and consecutive taxable years in the period commencing Jan. 1, 1978, shall be determined as if the taxable year which begins Jan. 1, 1978, were the taxable year immediately succeeding the taxable year which began on Jan. 1, 1974.
- § 3302(c): Pub. L. 94–45, § 302, substituted “July 15, 1975” for “July 1, 1975”.