Pub. L. 95-30, tit. III, sec. 307
STATE LEGISLATORS’TRAVEL EXPENSES AWAY FROM HOME.
SEC. 307. STATE LEGISLATORS’TRAVEL EXPENSES AWAY FROM HOME.Subsections (a) and (d) of section 604 of the Tax Reform Act of 1976 are each amended by striking out “January 1, 1976,” and inserting in lien thereof “January 1, 1977,”. Subsection (c) of such section is amended by inserting “beginning before January 1, 1976.” after “any taxable year”.