A bill to exempt from Federal income tax certain subsistence allowances received by State police officers before January 1, 1978.

Extends from January 1, 1977, to January 1, 1978, the income tax exclusion for subsistence allowances paid to State police officers. Extends from April 15, 1979 until one year after the date of enactment of this Act: (1) the period for electing such tax exclusion; and (2) the period for applying for any refund or credit for overpayment of taxes which was prevented by law or rule of law prior to this Act.