An act to extend certain temporary tax provisions, and for other purposes.

(Measure passed Senate, amended)

Amends the Revenue Act of 1978 to extend until July 1, 1982, the date before which certain individuals shall not be considered to be employees for purposes of employment tax liability.

Amends the Internal Revenue Code to continue through December 31, 1983, with respect to certified historic structures: (1) the amortization of certain rehabilitation expenditures; (2) the denial of deductions for demolition; and (3) the depreciation of improvements and certain substantially rehabilitated historic property.

Extends the provision for a 60-month depreciation of expenditures to rehabilitate low-income housing until January 1, 1984.

Extends through December 31, 1982, the refund or credit of tax on fuels used in certain taxicabs.

Exempts from gross income Federal grants received for tuition and related expenses at an institution of higher education when the recipient is required to perform future service as a Federal employee. Extends the scholarship treatment of national research service awards through December 31, 1981.

Expands the types of partial interests which are eligible for the charitable contribution deduction to include any qualified real property interest (other than a qualified mineral interest) contributed to a qualified organization exclusively for conservation purposes in perpetuity (including the preservation of open space and certified historic structures). Denies such deduction if at any time there may be extraction or removal of minerals by any surface mining method. Makes such deductions permanent.