92 STAT. 564
PUBLIC LAW 95-355—SEPT. 8, 1978
"No disbursement may be made from the appropriation to the Treasury Department entitled 'Bureau of Internal Revenue Refunding Internal-Revenue Collections' except (a) refunds to the limit of liability of an individual tax account, and (b) refunds due from any 26 USC 1 et seq. credit provision of the Internal Revenue Code enacted prior to January 1, 1978.". Approved September 8, 1978.
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LEGISLATIVE HISTORY: HOUSE REPORTS: No. 95-1350 (Comm. on Appropriations) and No. 95-1475 (Comm. of Conference). SENATE REPORT No. 95-1061 (Comm. on Appropriations). CONGRESSIONAL RECORD, VoL 124 (1978): July 20, considered and passed House. Aug. 4, 7, considered and passed Senate, amended. Aug. 17, House agreed to conference report. Aug. 25, Senate agreed to conference report.
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