The House Bill that allowed homebrewing to be legal in 1978. Signed by
President Jimmy Carter
Summary: H.R.1337 — 95th Congress (1977-1978)
Amends the Internal Revenue Code to provide that the constructive retail
sales prices for computing the manufacturers excise tax on heavy bus,
trucks, and bus and truck bodies and chassis shall be based on the highest
price such articles are normally sold for by manufacturers and producers.
Allows any adult (formerly only heads of families) to produce wine and beer for
personal and family use and not for sale without incurring the wine or beer
excise taxes or any penalties for quantities per calendar year of: (1) 200
gallons if there are two or more adults in the household and (2) 100 gallons if
there is only one adult in the household.
Entitles aerial applicators who use tax-paid fuel for farming purposes to
refunds of gasoline or special fuels taxes in place of any farmer who waives the
right to such refunds.
Permits an employee in a qualified trust to transfer all or part of the total
taxable amount of a termination or discontinuance distribution or a lump sum
distribution to an eligible rollover source without such amount being included
in gross income. Defines "eligible rollover source" as: (1) an individual
retirement account; (2) an individual retirement annuity; (3) a retirement bond;
(4) a qualified trust; or (5) an annuity plan. Permits special "makeup"
rollovers for certain individuals who failed in their attempts to comply with
the previous requirement that all property received in such distributions be
Amends the Social Security Act to permit the State of California to continue
cash payments to supplemental security income recipients in lieu of food stamps.