Amends the Internal Revenue Code to provide that taxpayers shall not be required to pay the principal or interest for underpayments of taxes for any period prior to April 16, 1977 (March 16, 1977 in the case of a corporation), nor penalized for any failure to withhold and deduct taxes on remuneration paid before 1977, to the extent that such failures or underpayment are attributable to new or increased tax liabilities imposed by the Tax Reform Act.
Referred to House Committee on Ways and Means.
Referred to House Committee on Ways and Means.
Referred to House Committee on Ways and Means.
Referred to House Committee on Ways and Means.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Reported to House from the Committee on Ways and Means, H. Rept. 95-120.
Reported to House from the Committee on Ways and Means, H. Rept. 95-120.
Measure called up under motion to suspend rules and pass in House.
Measure considered in House.
Passed/agreed to in House: Measure passed House.
Measure passed House.
Referred to Senate Committee on Finance.
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