Page:United States Statutes at Large Volume 91.djvu/1392

 PUBLIC LAW 95-172—NOV. 12, 1977

9 1 STAT. 1358

Public Law 95-172 95th Congress An Act Nov. 12, 1977 [H.R. 3373]

To extend for an additional temporary period the existing suspension of duties on certain classifications of yarns of silli, and for other purposes.

Be it enacted by the Senate and House of Representatives of the Certain silk United States of America in Congress assembled, That (a) items yarns, duty 905.30 and 905.31 of the Appendix to the Tariff Schedules of the suspension, United States (19 U.S.C. 1202) are each amended by striking out extension; Internal Revenue " 1 1 / 7 / 7 5 " and inserting in lieu thereof "6/30/80". (b) The amendment made by subsection (a) shall apply with respect Code of 1954, to articles entered, or withdrawn from warehouse, for consumption on amendment. or after the date of the enactment of this Act. 19 USC 1202 app. (c) Upon request therefore filed with the customs officer concerned Effective date. on or before the 90th day after the date of the enactment of this Act, 19 USC 1202 the entry or withdrawal of any article— app. note. (1) which was made after November 7, 1975, and before the date of the enactment of this Act, and (2) with respect to which there would have been no d u t y if the amendment made by subsection (a) applied to such entry or withdrawal, shall, notwithstanding the provisions of section 514 of the Tariff Act 19 USC 1514. of 1930 or any other provision of law, be liquidated or reliquidated as though such entry or withdrawal had been made on the date of the enactment of this Act. Computation of SEC. 2. (a) Section 4254 of the Internal Revenue Code of 1954 (relattax. ing to computation of tax) is amended by adding at the end thereof 26 USC 4254. the following new subsection: "(c)

Effective date. 26 USC 4254 note.

CERTAIN STATE AND LOCAL TAXES N O T INCLUDED.—For p u r -

poses of this subchapter, in determining the amounts paid for communications services, there shall not be included the amount of any State or local tax imposed on the furnishing or sale of such services, if the amount of such tax is separately stated in the bill." (b) The amendment made by this section shall take effect only with respect to amounts paid pursuant to bills first rendered on or after the first day of the first month which begins more than 20 days after the date of the enactment of this Act. For purposes of the preceding sentence, in the case of communications services rendered more than 2 months before the effective date provided in the preceding sentence, no bill shall be treated as having been first rendered on or after such effective date. Approved November 12, 1977.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-426 (Comm. on Ways and Means). SENATE REPORT No. 95-434 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 123 (1977): July 18, considered and passed House. Sept. 21, considered and passed Senate, amended. Oct. 25, House concurred in certain Senate amendments, in others with amendment; disagreed to amendment no. 6. Oct. 27, Senate receded and concurred in House amendments.

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