A bill to provide a 2-year extension of time for the payment of so much of any income tax as is attributable to the application to 1976 of the change made by the Tax Reform Act of 1976 in the exclusion of sick pay.

[AI summary unavailable — showing source text] Extends, for two years, the time during which the taxpayer may pay income taxes incurred for sick pay received for 1976 as a result of the provisions of the Tax Reform Act.…