89 STAT. 2 8 26 USC 41. 26 USC 3102, 3202.
PUBLIC LAW 94-12—MAR. 29, 1975 " (E) section 41 (relating to contributions to candidates for public office), plus " (2) the tax on amounts described in section 3102(c) or 3202(c) which are required to be shown on the taxpayer's r e t u r n of the chapter 1 tax for the taxable year. "(e)
26 USC 1 et seq.
D A T E P A Y M E N T DEEMED M A D E. — The payment provided by
this section shall be deemed made on whichever of the following dates is the l a t e r: " (1) the date presciibed by law (determined without extensions) for filing the return of tax under chapter 1 for the taxable year, or " (2) the date on which the tax p a y e r files his return of tax under chapter 1 for the taxable year.
- '(f) JOINT R E T U R N. — For purposes of this.section, in the case of a
joint return under section 6013 both spouses shall be treated as one individual. " (g) MARITAL STATUS.—The determination of m a r i t a l status for purposes of this section shall be made under section 143. " (h) CERTAIN PERSONS N O T ELIGIBLE.—This section shall not a p p l y
to any estate or trust, n o r shall it apply to any nonresident alien individual." 26 USC 6611 note.
(b) No INTEREST ON INDIVIDUAL INCOME T A X R E F U N D S FOR 1974 REFUNDED W I T H I N 60 D A Y S A F T E R R E T U R N I S F I L E D. — I n a p p l y i n g
26 USC 6611.
section 6611(e) of the I n t e r n a l Revenue Code of 1954 (relating to income tax refund within 45 days after r e t u r n is filed) in the case of any overpayment of tax imposed by subtitle A of such Code by a n individual (other than a n estate or t r u s t and other than a nonresident alien individual) for a taxable year beginning in 1974, "60 d a y s " shall be substituted for "45 d a y s " each place it appears in such section 6611(e). (c) CLERICAL AMENDMENT. — The table of sections for such subchapter B is amended by a d d i n g a t the end thereof the following new item:
26 USC 6428 note. Ante, p. 27.
"Sec. 6428. Refund of 1974 individual income taxes." SEC. 102. REFUNDS DISREGARDED IN THE ADMINISTRATION OF FEDERAL PROGRAMS AND FEDERALLY ASSISTED PROGRAMS. Any payment considered to have been made by any individual by reason of section 6428 of the I n t e r n a l Revenue Code of 1954 shall not be taken into account as income or receipts for purposes of determining the eligibility of such individual or any other individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.
TITLE II—REDUCTIONS IN INDIVIDUAL INCOME TAXES 26 USC 141.
SEC. 201. INCREASE IN LOW INCOME ALLOWANCE. (a) IN GENERAL.—Subsection (c) of section 141 (relating to low income allowance) is amended to read as follows: " (c) L o w INCOME ALLOWANCE.—The low income allowance is—
26 USC 6013. 26 USC 2.
" (1) $1,900 in the case of— " (A) a joint r e t u r n under section 6013, or " (B) a surviving spouse (as defined i n section 2(a)), " (2) $1,600 in the case of an individual who is not m a r r i e d and who is not a surviving spouse (as so defined), or " (3) $950 i n the case of a married individual filing a separate return."
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