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H.R. 12520 (95th): A bill to amend the Internal Revenue Code of 1954, as amended, so as to exempt subsistence allowances of law enforcement officers of the United States from Federal income taxes.


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


5/3/1978--Introduced. Amends the Internal Revenue Code to exclude from gross income statutory subsistence allowances received by police officers after 1969.