# Pub. L. 95-171: changes to the Internal Revenue Code

1977-11-12, 91 Stat. 1355. Source: <https://www.govinfo.gov/link/plaw/95/public/171>.

## Legislative history

- Bill: [H.R. 3387](https://www.congress.gov/bill/95th-congress/house-bill/3387)

## § 167: Depreciation

- § 167: Pub. L. 95–171 substituted “January 1, 1979” for “January 1, 1978” wherever appearing in pars. (1) and (3)(D).

## § 3304: Approval of State laws

- § 3304(a)(6)(A)(iv): Pub. L. 95–171 added cl. (iv).

## § 3506: Individuals providing companion sitting placement services

- Enacted 26 U.S.C. § 3506.