An Act to revise miscellaneous timing requirements of the revenue laws, and for other purposes.
PL 95-628 (H.R.7320), enacted 11/10/1978

PUBLIC LAW 95-628—NOV. 10, 1978 
92 STAT. 3627 
Public Law 95-628 
95th Congress 
An Act 
Nov. 10, 1978 
[H.R. 7320] 
Internal Revenue 
Code of 1954, 
amendment. 
26 use 1 et. seq. 
26 use 267. 
To revise miscellaneous timing requirements of the revenue laws, and for 
other purposes. 
Be it enacted hy the Senate 
and House of Representatives 
of the 
United States of America in Congress assemhled^ 
SECTION 1. AMENDMENT OF 1954 CODE. 
Except as otherwise expressly provided, whenever in this Act an 
amendment or repeal is expressed in terms of an amendment to, 
or repeal of, a section or other provision, the reference shall be con-
sidered to be made to a section or other provision of the Internal 
Revenue Code of 1954. 
SEC. 2. PERIOD FOR PAYMENT TO QUALIFY FOR DEDUCTIBILITY OF 
CERTAIN EXPENSES PAID TO RELATED TAXPAYERS. 
(a) AMENDMENT or SECTION 267.—Section 267 (relating to losses, 
expenses, and interest with respect to transactions between related 
taxpayers) is amended by adding at the end thereof the following new 
subsection: 
"(e) 
RULE W H E R E LAST D A Y OF 2l^ MONTH PERIOD FALLS ON S U N -
DAY, ETC.—For purposes of subsection (a) (2) — 
"(1) where the last day of the 2^4 month period falls on 
Saturday, Sunday, or a legal holiday, such last day shall be 
treated as falling on the next succeeding day which is not a 
Saturday, Sunday, or a legal holiday, and 
"(2) the determination of what constitutes a legal holiday 
shall be made under section 7503 with respect to the payor's 
return of tax under this chapter for the preceding taxable year." 
(b) EFFECTIVE DATE.—The amendment made by subsection 
(a) 
shall apply with respect to payments made after the date of the 
enactment of this Act. 
SEC. 3. INCREASE IN BASIS FOR AMOUNT OF GAIN RECOGNIZED TO 
THE DISTRIBUTING CORPORATION. 
(a) AMOUNT DISTRIBUTED.—Clause (ii) of section 301(b)(1)(B) 
(relating to amount distributed in the case of corporate distributees) 
is amended to read as follows: 
"(ii) the adjusted basis (in the hands of the distribut-
ing corporation immediately before the distribution) of 
the other property received, increased in the amount of 
gain recognized to the distributing corporation on the 
distribution." 
(b) BASIS.—Subparagraph (B) of section 301(d)(2) (relating to 
basis in case of corporate distributees) is amended to read as follows: 
" ( B ) the adjusted basis (in the hands of the distributing 
corporation immediately before the distribution) of such 
property, increased in the amount of gain recognized to the 
distributing corporation on the distribution." 
(c) EFFECT ON EARNINGS AND PROFITS.—Paragraph (3) of section 
312(c) (relating to adjustments for liabilities, etc.) is amended to 26 USe 312. 
read as follows: 
26 use 7503. 
26 use 267 note. 
26 use 301. 
92 STAT. 3628 
PUBLIC LAW 95-628—NOV. 10, 1978 
" (3) any gain recognized to the corporation on the distribution." 
26 use301 note. 
(d) EFFECTIVE DATE.—The amendments made by this section shall 
apply to distributions made after the date of the enactment of this 
Act. 
SEC. 4. 60-DAY EXTENSION OF 12-MONTH PERIOD UNDER SECTION 337 
WHERE THERE IS INVOLUNTARY CONVERSION. 
26 use 337. 
(a) AMENDMENT OF SECTION 337.—Section 337 (relating to gain or 
loss on sales or exchanges in connection with certain liquidations) 
is amended by adding at the end thereof the following new subsection: 
"(e) 
SPECIAL RULE FOR INVOLUNTARY CONVERSIONS.—If— 
"(1) there is an involuntary conversion (within the meaning 
26 use 1033. 
of section 1033) of property of a distributing corporation and 
there is a complete liquidation of such corporation which qualifies 
under subsection (a), 
"(2) the disposition of the converted property (within the 
meaning of clause (ii) of section 1033(a) (2) ( E ) ) occurs during 
the 60-day period which ends on the day before the first day of 
the 12-month period, and 
"(3) such corporation elects the application of this subsection 
at such time and in such manner as the Secretary may by regu-
lations prescribe, 
then for purposes of this section such disposition shall be treated as 
a sale or exchange occurring within the 12-month period." 
26 use337 note. 
(b) EFFECTIVE DATE.—The amendment made by subsection (a) 
shall apply with respect to dispositions of the converted property 
(within the meaning of clause (ii) of section 1033(a) (2) (E) of the 
Internal Revenue Code of 1954) occurring after the date of the enact-
ment of this Act in taxable years ending after such date. 
SEC. 5. EXTENSION OF PERIOD FOR MAKING SUBCHAPTER S ELEC-
TIONS. 
26 use 1372. 
(a) AMENDMENT OF SECTION 1372(C).—Subsection (c) of section 
1372 (relating to where and how subchapter S election may be made) 
is amended to read as follows: 
"(c) 
W H E N AND How 
MADE.— 
"(1) I N GENERAL.—An election under subsection (a) may be 
made by a small business corporation for any taxable year— 
" ( A ) at any time during the preceding taxable year, or 
" ( B ) at any time during the first 75 days of the taxable 
year. 
"(2) 
TREATMENT or CERTAIN LATE ELECTIONS.—If— 
" ( A ) a small business corporation makes an election under 
subsection (a) for any taxable year, and 
" ( B ) such election is made after the first 75 days of the tax-
able year and on or before the last day of such taxable year, 
then such election shall be treated as having been made for the 
following taxable year. 
"(3) MANNER or MAKING ELECTION.—An election under sub-
section (a) shall be made in such manner as the Secretary shall 
prescribe by regulations.", 
(b) 
TECHNICAL AMENDMENTS.— 
(1) Section 1372(e) (1) (A) (relating to termination in the case 
of new shareholders) is amended to read as follows: 
"(A) an election under subsection (a) made by a small 
business corporation shall terminate if any person who is not 
a shareholder in siich corporation on the day on which the 
election was made becomes a shareholder in such corporation 
and affirmatively refuses (in such manner as the Secretary 
note. 
PUBLIC LAW 95-628—NOV. 10, 1978 
92 STAT. 3629 
may by regulations prescribe) to consent to such election on 
or before the 60th day after the day on which he acquired the 
stock.". 
(2) The last sentence of section 1372(a) (relating to eligibility 26 USC 1372. 
for election by a small business corporation) is amended to read 
as follows: "Such election shall be valid only if all persons who 
are shareholders in such corporation on the day on which such 
election is made consent to such election.". 
(3) Subparagraph (C) of section 1372(e)(1) is amended by 
inserting " (or, if later, the first taxable year for which such elec-
tion would have taken effect)" after "in the corporation". 
(c) EFFECTIVE DATE.—The amendments made by subsections (a) 26 USC 1372 
and (b) shall apply to elections made more than 60 days after the date ^^ot^-
of the enactment of this Act for taxable years beginning more than 
60 days after such date of enactment. 
(d) 
KETROACTIVE APPLICATION OF "PRECEDING TAXABLE YEAR" 26 USC 1372 
AMENDMENT.— 
(1) I N GENERAL. 
I f 
(A) a small business corporation has treated itself in its 
return as an electing small business corporation under sub-
chapter S of chapter 1 of the Internal Revenue Code of 1954 
for any taxable year beginning before the date 60 days after 
the date of the enactment of this Act (hereinafter in this sub-
section referred to as the "election year"), 
(B) such treatment was pursuant to an election which such 
corporation made during the taxable year immediately pre-
ceding the election year and which, but for this subsection, 
would not be effective, and 
(C) at such time and in such manner as the Secretary of 
the Treasury or his delegate may prescribe by regulations— 
(i) such corporation makes an election under this 
paragraph, and 
(ii) all persons (or their personal representatives) 
who were shareholders of such corporation at any time 
beginning with the first day of the election year and end-
ing on the date of the making of such election consent 
to such election, consent to the application of the amend-
ment made by subsection (a), and consent to the appli-
cation of paragraph (3) of this subsection, 
then paragraph (1) of the first sentence of section 1372(c) of 
such Code (as amended by subsection (a)) shall apply with 
respect to the taxable years referred to in paragraph (2) of this 
subsection. 
(2) YEARS TO WHICH AMENDMENT APPLIES.—In the case of an 
election under paragraph (1) by any corporation, the taxable 
years referred to in this paragraph are— 
(A) the election year, 
(B) all subsequent taxable years of such corporation, and 
(C) in the case of each person who was a shareholder of 
such corporation at any time during any taxable year 
described in subparagraph (A) or (B)— 
(i) the first taxable year of such person ending with or 
within a taxable year described in subparagraph (A) 
or (B),and 
(ii) all subsequent taxable years of such person. 
(3) STATUTE OP LIMITATIONS FOR ASSESSMENT OF DEFICIENCY.— 
If the assessment of any deficiency in income tax resulting from 
92 STAT. 3630 
PUBLIC LAW 95-628—NOV. 10, 1978 
the filing of an election under paragraph (1) for a taxable year 
ending before the date of such filing would be prevented, but 
for the application of this paragraph, before the expiration of one 
year after the date of such filing by any law or rule of law, then 
such deficiency (to the extent attributable to such election) may be 
assessed at any time before the expiration of such one-year period 
notwithstanding any law or rule of law which would otherwise 
prevent such assessment. 
SEC. 6. TIME FOR FILING INCOME TAX RETURNS IN THE CASE OF 
ORGANIZATIONS EXEMPT FROM TAXATION UNDER SEC-
TION 501(a). 
26 use 6072. 
(a) AMENDMENT OF SECTION 6072.—Section 6072 (relating to time 
for filing income tax returns) is amended by adding at the end thereof 
the following new subsection: 
"(e) 
ORGANIZATIONS 
EXEMPT 
FROM 
TAXATION UNDER 
SECTION 
26 use 501. 
501(a).—In the case of an income tax return of an organization 
exempt from taxation under section 501(a) (other than an employees' 
26 use 401. 
trust described in section 401 ( a ) ) , a return shall be filed on or before 
the 15th day of the 5th month following the close of the taxable 
year." 
26 use 6072 
(b) EFFECTIVE DATE.—The amendment made by subsection (a) 
°ote. 
shall apply to returns for taxable years beginning after the date 
of the enactment of this Act. 
SEC. 7. PERIOD FOR DETERMINING WHETHER A TAXPAYER IS A 
FARMER OR FISHERMAN FOR PURPOSES OF THE ESTI-
MATED TAX. 
26 use 6073. 
(a) AMENDMENT OF SECTION 6073(b).—Subsection (b) of section 
6073 (relating to time for filing declaration of estimated tax in case 
of farmers and fishermen) is amended to read as follows: 
"(b) 
FARMERS OR FISHERMEN.—Declarations of estimated 
tax 
26 use 6015. 
required by section 6015 from any individual— 
"(1) whose estimated gross income from farming or 
fishing 
(including oyster farming) for the taxable year is at least 
two-thirds of the total estimated gross income from all sources 
for the taxable year, or 
"(2) whose gross income from farming or fishing (including 
oyster farming) shown on the return of the individual for the 
preceding taxable year is at least two-thirds of the total gross 
income from all sources shown on such return, 
may, in lieu of the time prescribed in subsection (a), be filed at 
any time on or before January 15 of the taxable year succeeding 
the taxable year." 
26 use 6073 
(b) EFFECTIVE DATE.—The amendment made by subsection (a) 
°°*®- 
shall apply to declarations of estimated tax for taxable years begin-
ning after the date of the enactment of this Act. 
SEC. 8. PERIOD OF LIMITATIONS FOR CREDIT OR REFUND WITH 
RESPECT TO CERTAIN CARRYBACKS. 
(a) NET OPERATING Loss OR CAPITAL Loss CARRYBACKS.—Subpara-
26 use 6511. 
graph (A) of section 6511(d)(2) 
(relating to special period of 
limitation with respect to net operating loss or capital loss carrybacks) 
is amended by striking out "with the expiration of the 15th day of 
the 40th month (or the 39th month, in the case of a corporation) 
following the end of" and inserting in lieu thereof "3 years after the 
time prescribed by law for filing the return (including extensions 
thereof) for". 
PUBLIC LAW 95-628—NOV. 10, 1978 
92 STAT. 3631 
(b) INVESTMENT CREDIT AND OTHER CREDIT CARRYBACKS.— 
(1) Paragraph (4) of section 6511(d) 
(relating to special 
period of limitation with respect to investment credit carrybacks) 
is amended to read as follows: 
"(4) SPECIAL PERIOD or LIMITATION WITH RESPECT TO CERTAIN 
CREDIT CARRYBACKS.— 
" ( A ) PERIOD OF LIMITATION.—If the claim for credit or 
refund relates to an overpayment attributable to a credit 
carryback, in lieu of the 3-year period of limitation prescribed 
in subsection (a), the period shall be that period which ends 
3 years after the time prescribed by law for filing the return 
(including extensions thereof) for the taxable year of the 
unused credit which results in such carryback (or, with 
respect to any portion of a credit carryback from a taxable 
year attributable to a net operating loss carryback, capital 
loss carryback, or other credit carryback from a subsequent 
taxable year, the period shall be that period which ends 
3 years after the time prescribed by law for filing the return, 
including extensions thereof, for such subsequent taxable 
year) or the period prescribed in subsection (c) in respect 
of such taxable year, whichever expires later. In the case of 
such a claim, the amount of the credit or refund may exceed 
the portion of the tax paid within the period provided in 
subsection (b)(2) or (c), whichever is applicable, to the 
extent of the amottnt of the overpayment attributable to such 
carryback. 
"(B) APPLICAB1.E RULES.—If the allowance of a credit or 
refund of an overpayment of tax attributable to a credit 
carryback is otherwise prevented by the operation of any law 
or rule of law other than section 7122, relating to compromises, 26 USC 7122. 
such credit or refund may be allowed or made, if claim there-
for is filed within the period provided in subparagraph (A) 
of this paragi-aph. In the case of any such claim for credit 
or refund, the determination by any court, including the 
Tax Court, in any proceeding in which the decision of the 
court has become final, shall not be conclusive with respect 
to any credit, and the effect of such credit, to the extent that 
such credit is affected by a credit carryback which was not in 
issue in such proceeding. 
"(C) 
CREDIT CARRYBACK DEFINED.—For purposes of this 
paragraph, the term 'credit carryback' means any investment 
credit carryback, work incentive program credit carryback, 
and new employee credit carryback." 
(2) Subsection (d) of section 6511 is amended— 
26 USC 6511. 
(A) by striking out paragraphs (7) and (9), and 
(B) by redesignating paragraph (8) as p a r a ^ a p h (7). 
(c) TECHNICAL AND CONFORMING AMENDMENTS.— 
(1) AMENDMENTS OF SECTION 65oi.— 
26 USC 6501. 
(A) Subsection (j) of section 6501 (relating to investment 
credit carrybacks) is amended to read as follows: 
"(j) CERTAIN CREDIT CARRYBACKS.— 
26 USC 6501. 
"(1) I N GENERAL.—In the case of a deficiency attributable to 
the application to the taxpayer of a credit carryback (including 
deficiencies which may be assessed pursuant to the provisions of 
section 6213 (b) (3)), such deficiency may be assessed at any time 26 USC 6213. 
before the expiration of the period within which a deficiency for 
92 STAT. 3632 
PUBLIC LAW 95-628—NOV. 10, 1978 
the taxable year of the unused credit which results in such carry-
back may be assessed, or with respect to any portion of a credit 
carryback from a taxable year attributable to a net operating loss 
carryback, capital loss carryback, or other credit carryback from 
a subsequent taxable year, at any time before the expiration of the 
period within which a deficiency for such subsequent taxable year 
may be assessed. 
"(2) CREDIT CARRYBACK DEFINED.—For purposes of this sub-
section, the term 'credit carryback' has the meaning given such 
26 use 6511. 
term by section 6511 (d)(4)(C)." 
(B) Subsection (m) of section 6501 (relating to tentative 
carryback adjustment assessment period) is amended by 
striking out "subsection (h), (j), (o),or (p)" each place it 
appears and inserting in lieu thereof "subsection (h) or (j)". 
26 use 6501. 
(C) Section 6501 is amended by striking out subsections 
(o) and (p). 
26 use 6601. 
(2) AMENDMENTS OF SECTION eeoi.— 
(A) Paragraph (2) of section 6601(d) (relating to invest-
ment credit carryback) is amended to read as follows: 
" (2) CERTAIN CREDIT CARRYBACKS.— 
"(A) I N GENERAL.—If any credit allowed for any taxable 
year is increased by reason of a credit carryback, such increase 
shall not affect the computation of interest under this section 
for the period ending with the last day of the taxable year in 
which the credit carryback arises, or, with respect to any 
portion of a credit carryback from a taxable year attributable 
to a net operating loss carryback, capital loss carryback, or 
other credit carryback from a subsequent taxable year, such 
increase shall not affect the computation of interest under this 
section for the period ending with the last day of such sub-
sequent taxable year. 
"(B) CREDIT CARRYBACK DEFINED.—For purposes of this 
paragraph, the term 'credit carryback' has the meaning given 
such term by section 6511 (d) (4) (C)." 
(B) Subsection (d) of section 6601 is amended by striking 
out paragraphs (4) and (5). 
26 use 6611. 
(3) AMENDMENTS OF SECTION 66ii.— 
(A) Paragraph (3) of section 6611(f) (relating to invest-
ment credit carryback) is amended to read as follows: 
" (2) CERTAIN CREDIT CARRYBACKS.— 
"(A) I N GENERAL.—For purposes of subsection (a), if any 
overpayment of tax imposed by subtitle A results from a 
credit carryback, such overpayment shall be deemed not to 
have been made before the close of the taxable year in which 
such credit carryback arises, or, with respect to any portion 
of a credit carryback from a taxable year attributable to a 
net operating loss carryback, capital loss carryback, or other 
credit carryback from a subsequent taxable year, such over-
payment shall be deemed not to have been made before the 
close of such subsequent taxable year. 
"(B) CREDIT CARRYBACK DEFINED.—For purposes of this 
paragraph, the term 'credit carryback' has the meaning given 
such term by section 6511(d) (4) (C)." 
(B) Subsection (f) of section 6611 is amended by striking 
out paragraphs (4) and (5). 
26 use 6511 
(d) EFFECTIVE DATE.—^The amendments made by this section shall 
°ote. 
apply to carrybacks arising in taxable years beginning after the 
date of the enactment of this Act. 
PUBLIC LAW 95-628—NOV. 10, 1978 
92 STAT. 3633 
SEC. 9. STAY OF COLLECTION OF PENALTY UNDER SECTION 6672 
WHERE BOND IS FILED. 
(a) I N GENERAL.—Section 6672 (relating to failure to collect and 26 USC 6672, 
pay over tax, or attempt to evade or defeat tax) is amended by striking 
out "Any person" and inserting in lieu thereof "(a) GENERAL RULE.— 
Any person" and by adding at the end thereof the following new 
subsection: 
" (b) EXTENSION or PERIOD OF COLLECTION W H E R E BOND IS FILED.— 
"(1) I N GENERAL.—If, within 30 days after the day on which 
notice and demand of any penalty under subsection (a) is made 
against any person, such person— 
"(A) pays an amount which is not less than the minimum 
amount required to commence a proceeding in court with 
respect to his liability for such penalty, 
" ( B ) files a claim for refund of the amount so paid, and 
"(C) furnishes a bond which meets the requirements of 
paragraph (3), 
no levy or proceeding in court for the collection of the remainder 
of such penalty shall be made, begun, or prosecuted until a final 
resolution of a proceeding begun as provided in paragraph (2). 
Notwithstanding the provisions of section 7421 (a), the beginning 26 USC 7421. 
of such proceeding or levy during the time such prohibition is in 
force may be enjoined by a proceeding in the proper court. 
"(2) 
S U I T 
MUST BE BROUGHT TO DETERMINE LIABILITY FOR 
PENALTY.—If, within 30 days after the day on which his claim for 
refund with resj)ect to any penalty under subsection (a) is denied, 
the person described in paragraph (1) fails to begin a proceeding 
in the appropriate United States district court (or in the Court 
of Claims) for the determination of his liability for such penalty, 
paragraph (1) shall cease to apply with respect to such penalty, 
effective on tne day following the close of the 30-day period 
referred to in this paragraph. 
"(3) BOND.—The bond referred to in paragraph (1) shall be 
in such form and with such sureties as the Secretary may by regu-
lations prescribe and shall be in an amount equal to li/^ times the 
amount of excess of the penalty assessed over the payment 
described in paragraph (1). 
" (4) SUSPENSION OF RUNNING OF PERIOD OF LIMITATIONS ON COL-
LECTION.—The running of the period of limitations provided in 
section 6502 on the collection by levy or by a proceeding in court 26 USC 6502. 
in respect of any penalty described in paragraph (1) shall be 
suspended for the period during which the Secretary is prohibited 
from collecting by levy or a proceeding in court. 
"(5) JEOPARDY COLLECTION.—If the Secretary makes a 
finding 
that the collection of the penalty is in jeopardy, nothing in this 
subsection shall prevent the immediate collection of such 
penalty." 
(b) TECHNICAL AMENDMENTS.— 
(1) Subsection (a) of section 7421 is amended by inserting 
26 USC 7421. 
"6672(b), 6694(c)," after "6213(a),". 
(2) Subsection (a) of section 7103 is amended by inserting 
26 USC 7103. 
after paragraph (3) the following new paragraph: 
"(4) For a bond to stay collection of a penalty assessed under section 
6672, see section 6672(b)." 
(c) EFFECTIVE DATE.—The amendments made by this section shall 
26 USC 6672 
apply with respect to penalties assessed more than 60 days after the note. 
date of the enactment of this Act. 
92 STAT. 3634 
PUBLIC LAW 95-628—NOV. 10, 1978 
19 
use 
1202 
app. 
19 
use 
1202 
app. 
note. 
26 
use 
2501 et 
seq. 
26 
use 
2001 et 
seq. 
26 
use 
2522, 
2106. 
SEC. 10. TEMPORARY SUSPENSION OF DUTY ON IMPORTS OF INSU-
LATION. 
(a) IN GENERAL.—Subpart B of part 1 of the appendix to the 
Tariff Schedules of the United States (19 U.S.C. 1202) is amended 
by inserting after item 907.20 the following new item: 
907.40 Boric acid (provided for in item 416.10, part 2B, sched-
ule 4) 
Free No changf. On or before 
6/30/79 
(b) Such subpart B is amended by inserting before item 911.00 the 
following new items: 
909.10 
909.30 
Mineral wool, in bulk, or in batts, blankets, or similar 
forms, whether or not lined, backed, or supported with 
paper, paperboard, or similar materials (provided for 
In item 622.81, par IJ schedule 6) 
Glass 
fibers 
in bulk; glass 
fibers 
in the 
form 
of mats, batts, 
blankets, felts, pads, casings, and boards, all the fore-
going, of a density not over 4 pounds per cubic foot, 
whether or Hot eoated, impregnated, or bonded with 
glue, plastic^, or other substances, or lined, backed, or 
supportedT^dtb paper, paperboard, fabrics or similar 
mat^lEds, at with metal mesh or foil (provided for in 
tteffi 540.71, pwt 3A, of schedule 5) 
Free 
Free 
No change 
No change 
On or before 
6/30/79 
On or before 
6/30/79 
(c) The amendments made by this section shall apply with respect 
to articles entered, or withdrawn from warehouse, for consumption 
on or after the date of enactment of this Act. 
SEC. 11. FONDATION JOSfiE ET RENlfi DE CHAMBRUN. 
For the purpose of determining the liability for tax of Josee or 
Rene Chambrun, citizens of France, under chapter 12 of the Internal 
Revenue Code of 1954, and for the purpose of determining the liability 
for tax of the estate of the said Josee or Rene de Chambrun under 
chapter 11 of such Code, the Fondation Josee et Rene de Chambrun, 
Pans, France, shall be treated as if it were an organization described 
in sections 2522(b)(2) 
and 2106(a) (2) (A) (ii) of such Code, 
respectively. 
Approved November 10, 1978. 
LEGISLATIVE HISTORY: 
HOUSE REPORT No. 9 5 - 6 4 5 (eomm. on Ways and Means). 
SENATE REPORT No. 95-797 (eomm. on Finance). 
CONGRESSIONAL RECORD: 
Vol. 123 (1977): Nov. 1, considered and passed House. 
VoL 124 (1978): Aug. 23, considered and passed Senate, amended. 
Oct. 10, House concurred in certain Senate amendments, in 
others with amendments, and disagreed to Senate amend-
ment No. 7. 
Oct. 14, Senate concurred in House amendments.