# Pub. L. 96-178: changes to the Internal Revenue Code

1980-01-02, 93 Stat. 1298. Source: <https://www.govinfo.gov/link/plaw/96/public/178>.

## Legislative history

- Bill: [H.R. 3091](https://www.congress.gov/bill/96th-congress/house-bill/3091)

## § 280C: Certain expenses for which credits are allowable