Page:United States Statutes at Large Volume 102 Part 1.djvu/735

 PUBLIC LAW 100-360—JULY 1, 1988

102 STAT. 697

"(B) SPECIAL RULE FOR INDIVIDUALS WHO DIE DURING THE

TAXABLE YEAR.—An individual who dies during the taxable year shall be treated as meeting the requirement of subparagraph (A)(iiiXD if such individual is present in a foreign country or countries for at least a number of full days equal to 90 percent of the da3rs during such taxable year before the date of death. "(6) COORDINATION WITH OTHER PROVISIONS.— "(A) NOT TREATED AS MEDICAL EXPENSE.—For purposes of

section 213, the supplemental premium imposed by this section for any taxaJsle year shall not be treated as an expense paid for medical care. "(B) N O T TREATED AS TAX FOR CERTAIN PURPOSES.—The

supplemental premium imposed by this section shall not be treated as a tax imposed by this chapter for purposes of determining— "(i) the amount of any credit allowable under this chapter, or "(ii) the amount of the minimum tax imposed by section 55. "(CJ) TREATED AS TAX FOR SUBTITLE F.—For purposes of

subtitle F, the supplemental premium imposed by this section shall be treat«i as if it were a tax imposed by section 1. "(D) SECTION 1 5 NOT TO APPLY.—Section 15 shall not apply to the supplemental premium imposed by this section. "(7) SECTION NOT TO AFFECT LLABBLITY TO POSSESSIONS, ETC.—

This section shall not apply for purposes of determining liability to any possession of the United States. For purposes of sections 932 and 7654, the supplemental premium imposed by this section shall not be treated as a tax imposed by this chapter. "(8) SHORT TAXABLE YEARS.—In the case of a taxable year of less than 12 months, this section shall be applied under regulations prescribed by the Secretary." (b) INFORMATION REPORTING.—

(1) Subsection (a) of section 6050F of such (Dode is amended by 26 USC 6050F. striking "and" a t the end of paragraph (1), by redesignating paragraph (2) as paragraph (3), and by inserting after paragraph (1) the following new paragraph: "(2) whether any individual meets the requirements of section 59B(b)(l) with respect to the calendar year (determined without regard to section 59B(f)(l)(B)(ii)), and". (2) Section 6050F(b) of such Code is amended— (A) by inserting "or making the determination under subsection (a)(2)" after "payments" in paragraph (1), and (B) by inserting "and the information required under subsection (a)(2)," after "reductions," in paragraph (2). (3) Section 6050F(c)(l)(A) of such (Dode is amended by inserting "and the information required under subsection (a)(2)" after "section 86(d)(l)(A)". (c) CLERICAL AMENDMENT.—The table of parts for subchapter A of chapter 1 of such Code is amended by adding at the end thereof the following new item: "Part Vm. Supplemental medicare premium."

(d) ANNOUNCEMENT OF SUPPLEMENTAL PREMIUM RATE.—In the 26 USC 59B note. case of calendar year 1993 or any calendar year thereafter—

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