Page:United States Statutes at Large Volume 100 Part 3.djvu/786

 100 STAT. 2594

PUBLIC LAW 99-514—OCT. 22, 1986 "(b) C R O S S R E F E R E N C E S. —

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"For exclusion from gross income of income derived from sources witiiin— "(1) Guam, American Samoa, and the Northern Mariana Islands, see section 931, and "(2) Puerto Rico, see section 933." i-'•;^ ,' •' 1i • s J Jr" (c) EXEMPTION FROM WAGE WITHHOLDING FOR CERTAIN SERVICES PERFORMED IN POSSESSIONS.—Paragraph (8) of section 3401(a) (defin-

ing wages) is amended by adding at the end thereof the following new subparagraph: "(D) for services for the United States (or any agency thereof) performed by a citizen of the United States within j?.i, a possession of the United States to the extent the United States (or such agency) withholds taxes on such remuneration pursuant to an agreement with such possession; or". (d) TECHNICAL AND CONFORMING AMENDMENTS.—

(1) Section 932 (relating to citizens of possessions of the United States) is hereby repealed. (2) Section 935 (relating to coordination of United States and Guam individual income taxes) is hereby repealed. (3) Paragraphs (1) and (2) of section 933 are each amended by inserting ", or any credit," before "properly". (4) Subparagraph (C) of section 32(c)(1) is amended to read as follows: "(C) INDIVIDUAL WHO CLAIMS BENEFITS OF SECTION 911 NOT ELIGIBLE INDIVIDUAL.—The term 'eligible individual' does

not include an individual who, for the taxable year, claims ' --, j^ the benefits of section 911 (relating to citizens or residents of the United States living abroad)." (5) Clause (vii) of section 48(a)(2)(B) is amended by striking out "932,". (6) Paragraph (6) of section 63(c) (relating to certain individuals, etc., not eligible for standard deduction), as amended by title I of this Act, is amended by striking out subparagraph (C) and by redesignating subparagraphs (D) and (E) as subparagraphs (C) and (D), respectively. (7) Section 153 is amended by striking out paragraph (4) and by redesignating paragraph (5) as paragraph (4). (8) Paragraph (8) of section 1402(a) is amended by striking out "and section 931 (relating to income from sources within possessions of the United States)" and by inserting "and" after "of the employer),". (9) Paragraph (9) of section 1402(a) is amended to read as follows: "(9) the exclusion from gross income provided by section 931 shall not apply;". (10) Clause (iii) of section 60910t))(l)(B) is amended by striking out "possessions of the United States" and inserting in lieu thereof "Guam, American Samoa, or the Northern Mariana Islands". (11) Subsection (b) of section 7655 is amended by redesignating paragraphs (1) and (2) as paragraphs (2) and (3), respectively, and by inserting before paragraph (2), as so redesignated, the following new paragraph: "(1) Section 931, relating to income tax on residents of Guam, American Samoa, or the Northern Mariana Islands;".

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