# Pub. L. 95-19: changes to the Internal Revenue Code

1977-04-12, 91 Stat. 43. Source: <https://www.govinfo.gov/link/plaw/95/public/19>.

## Legislative history

- Bill: [H.R. 4800](https://www.congress.gov/bill/95th-congress/house-bill/4800)

## § 3302: Credits against tax

- § 3302(c)(2): Pub. L. 95–19 substituted “January 1, 1980” for “January 1, 1978” wherever appearing.

## § 3304: Approval of State laws

- § 3304(a)(6)(A)(i): Pub. L. 95–19, § 302(c)(1), (2), inserted a comma between “instructional” and “research”, substituted “two successive academic years or terms” for “two successive academic years”, and struck out “and” after “the second of such academic years or terms,”.
- § 3304(a)(6)(A)(iii): Pub. L. 95–19, § 302(c)(3), added cl. (iii).
- § 3304(a)(14)(A): Pub. L. 95–19, § 302(a), substituted “who was lawfully admitted for permanent residence at the time such services were performed, was lawfully present for purposes of performing such services, or was permanently residing in the United States under color of law at the time such services were performed (including an alien who was” for “who has been lawfully admitted for permanent residence or otherwise is permanently residing in the United States under color of law (including an alien who is”.
- § 3304(a)(15): Pub. L. 95–19, § 302(e), substituted “March 31, 1980” for “September 30, 1979”.

## § 3309: State law coverage of services performed for nonprofit organizations or governmental entities

- § 3309(a)(2): Pub. L. 95–19 substituted “(or group of governmental entities or other organizations)” for “(or group of organizations)”.