A bill expressing the sense of the House of Representatives that no major tax act enacted by the Congress should take effect until the year after the year in which it is enacted or should apply to transactions entered into or property placed in service before the effective date of the act.

[AI summary unavailable — showing source text] Expresses the sense of the House of Representatives that no change in Federal tax law enacted by the Congress should: (1) apply to any taxable year beginning before the end of the calendar year in which enacted; or (2) apply to investigations made, transactions entered into, or property placed in service before the effective date of such change.…