A bill to provide that no interest or penalties shall be assessed or collected with respect to tax attributable to a home which was in a local radio contest and which was specially designed for a handicapped foster child of the taxpayer.

Provides that no interest, additions to tax, or penalties shall be assessed or collected with respect to tax attributable to a home which was won in a local radio contest and which was specially designed to accommodate a handicapped foster child of the taxpayer, if the income tax is paid within a specified period of time.