"The Revenue Act of 1978" is essentially the Jones Amendment with some smaller pieces of legislation tacked onto it. Any re- semblance between this bill and President Carter's original tax message is purely coincidental. (For an item-by-item analysis of President Carter's tax bill, see "An Analysis of the Carter Tax Proposal," Backgrounder No. 55, The Heritage Foundation, Washing- ton, D.C., March 14, 1978.)