Page:United States Statutes at Large Volume 102 Part 4.djvu/717

 PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3687

"(II) for each such child, the lesser of $75 or 15 percent of the excess of the gross income of such child over $500, and "(iii) any interest which is an item of tax preference under section 57(a)(5) of the child shall be treated as an item of tax preference of such parent (and not of such child). "(C) REGULATIONS.—The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this paragraph.' (b) EFFECTIVE DATE.—The amendment made by this section shall 26 USC l note. apply to taxable years beginning after December 31, 1988. SEC. 6007. JURY DUTY PAY REMITTED TO AN INDIVIDUAL'S EMPLOYER ALLOWED AS A DEDUCTION IN COMPUTING GROSS INCOME.

(a) IN GENERAL.—Part VII of subchapter B of chapter 1 of the 1986 Code (relating to additional itemized deductions for individuals) is amended by redesignating section 220 as section 221 and by inserting after section 219 the following new section: "SEC. 220. JURY DUTY PAY REMITTED TO EMPLOYER

"If— "(1) an individual receives payment for the discharge of jury duty, and "(2) the employer of such individual requires the individual to remit any portion of such payment to the employer in exchange for payment by the employer of compensation for the period the individual was performing jury duty, then there shall be allowed as a deduction the amount so remitted.". (b)

DEDUCTION

ALLOWED

IN ARRIVING

AT ADJUSTED

GROSS

INCOME.—Subsection (a) of section 62 of the 1986 Code (defining adjusted gross income) is amended by inserting after paragraph (12) the following new paragraph: "(13) JURY DUTY PAY REMITTED TO EMPLOYER.—The deduction

allowed by section 220.". (c) CLERICAL AMENDMENT.—The table of sections for part VII of subchapter B of chapter 1 of the 1986 Code is amended by striking out the item relating to section 220 and inserting in lieu thereof the following new items: "Sec. 220. Jury duty pay remitted to employer. "Sec. 221. Cross references.".

(d) EFFECTIVE DATE.—The amendments made by this section shall apply as if included in the amendments made by section 132 of the Tax Reform Act of 1986.

26 USC 62 note.

SEC. 6008. BUSINESS USE OF AUTOMOBILES BY RURAL MAIL CARRIERS.

26 USC 162 note.

(a) GENERAL RULE.—In the case of any employee of the United States Postal Service who performs services involving the collection and delivery of mail on a rural route, such employee shall be permitted to compute the amount allowable as a deduction under chapter 1 of the Internal Revenue Code of 1986 for the use of an automobile in performing such services by using a standard mileage rate for all miles of such use equal to 150 percent of the basic standard rate. (b) SUBSECTION (a) NOT TO APPLY IF EMPLOYEE CLAIMS DEPRECIATION DEDUCTIONS FOR AUTOMOBILE.—Subsection (a) shall not apply

with respect to any automobile if, for any taxable year beginning

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