A bill to extend certain temporary tax provisions.

[AI summary unavailable — showing source text] Extends for one year the exclusion from gross income for income tax purposes amounts received by participants in the Uniformed Services Health Professions Scholarship program and amounts received as National Research Service Awards. Extends, through January 1, 1983, the election to deduct annually up to $25,000 in capital costs incurred during the taxable year for the removal of architectural and transportation barriers to the handicapped and elderly. Extends for one year provisions of the Revenue Act of 1978 which set forth criteria for determining whether individuals are employees for purposes of the employment taxes. Extends for one year the prohibition of the issuance of regulations by the Internal Revenue Service regarding the employment status of any individual for purposes of the employment tax. Defers for two years the effective date of provisions under the Tax Reform Act of 1976 relating to special limitations on net operating loss carryovers.…