A bill to amend Public Law 95-427 to permit certain State police officers to file a claim for credit or refund of Federal income tax with respect to certain subsistence allowances, without regard to whether the allowance was included in gross income.

Extends from January 1, 1977, to January 1, 1978, the income tax exclusion for subsistence allowances paid to State police officers. Allows until one year after the date of enactment of this Act a period for applying for any refund or credit for overpayment of taxes for years after 1977, which was prevented by law or rule of law during such time.