An Act to extend for an additional temporary period the existing suspension of duties on certain classifications of yarns of silk, and for other purposes.
PL 95-172 (H.R.3373), enacted 11/12/1977

91 STAT. 1358 
PUBLIC LAW 95-172—NOV. 12, 1977 
Public Law 95-172 
95th Congress 
Nov. 12, 1977 
[H.R. 3373] 
Certain silk 
yarns, duty 
suspension, 
extension; 
Internal Revenue 
Code of 1954, 
amendment. 
19 u s e 1202 
app. 
Effective date. 
19 u s e 1202 
app. note. 
19 u s e 1514. 
Computation of 
tax. 
26 u s e 4254. 
Effective date. 
26 u s e 4254 
note. 
An Act 
To extend for an additional temporary period the existing suspension of duties 
on certain classifications of yarns of silli, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United 
States 
of America 
in Congress 
assembled^ That (a) items 
905.30 and 905.31 of the Appendix to the Tariff Schedules of the 
United States (19 U.S.C. 1202) are each amended by striking out 
"11/7/75" and inserting in lieu thereof "6/30/80". 
(b) The amendment made by subsection (a) shall apply with respect 
to articles entered, or withdrawn from warehouse, for consumption on 
or after the date of the enactment of this Act. 
(c) Upon request therefore filed with the customs officer concerned 
on or before the 90th day after the date of the enactment of this Act, 
the entry or withdrawal of any article— 
(1) which was made after November 7, 1975, and before the 
date of the enactment of this Act, and 
(2) with respect to which there would have been no duty if the 
amendment made by subsection (a) applied to such entry or 
withdrawal, 
shall, notwithstanding the provisions of section 514 of the Tariff Act 
of 1930 or any other provision of law, be liquidated or reliquidated as 
though such entry or withdrawal had been made on the date of the 
enactment of this Act. 
SEC. 2. (a) Section 4254 of the Internal Revenue Code of 1954 (relat-
ing to computation of tax) is amended by adding at the end thereof 
the following new subsection: 
"(c) 
CERTAIN STATE AND LOCAL TAXES NOT INCLUDED.—For pur-
poses of this subchapter, in determining the amounts paid for com-
munications services, there shall not be included the amount of any 
State or local tax imposed on the furnishing or sale of such services, 
if the amount of such tax is separately stated in the bill." 
(b) The amendment made by this section shall take effect only with 
respect to amounts paid pursuant to bills first rendered on or after 
the first day of the first month which begins more than 20 days after 
the date of the enactment of this Act. For purposes of the preceding 
sentence, in the case of communications services rendered more than 
2 months before the effective date provided in the preceding sentence, 
no bill shall be treated as having been first rendered on or after such 
effective date. 
Approved November 12, 1977. 
LEGISLATIVE HISTORY: 
HOUSE REPORT No. 95-426 (Comm. on Ways and Means). 
SENATE REPORT No. 95-434 (Comm. on Finance). 
CONGRESSIONAL RECORD, Vol. 123 (1977): 
July 18, considered and passed House. 
Sept. 21, considered and passed Senate, amended. 
Oct. 25, House concurred in certain Senate amendments, in others with amend-
ment; disagreed to amendment no. 6. 
Oct. 27, Senate receded and concurred in House amendments.