A bill to provide that the tax exemption for the Easter Seal Society of Central California shall be treated as taking effect on the date of its incorporation.

Provides that the exemption from Federal income tax for the Easter Seal Society of Central California, Inc., shall be treated as taking effect on January 23, 1981. Provides that contributions made to such organization shall be deemed to have been made to a tax-exempt organization and therefore deductible by the taxpayer making the contribution.