# Pub. L. 96-298: changes to the Internal Revenue Code

1980-07-01, 94 Stat. 829. Source: <https://www.govinfo.gov/link/plaw/96/public/298>.

## Legislative history

- Bill: [H.R. 7477](https://www.congress.gov/bill/96th-congress/house-bill/7477)

## § 4041: Imposition of tax

- § 4041(c): Pub. L. 96–298 extended termination date to “October 1, 1980” from “July 1, 1980”.

## § 4261: Imposition of tax

- § 4261(e): Pub. L. 96–298 substituted “September 30, 1980” for “June 30, 1980”.

## § 4271: Imposition of tax

- § 4271(d): Pub. L. 96–298 substituted “September 30, 1980” for “June 30, 1980”.