Page:United States Statutes at Large Volume 105 Part 1.djvu/34

 105 STAT. 6 PUBLIC LAW 102-2—JAN. 30, 1991 (A) by striking "outside the United States" the first place it appears, and (B) by striking "the period of continuous hospitalization outside the United States" and inserting "the period of continuous qualified hospitalization". 26 USC 7508. (2) QUALIFIED HOSPiTAuzATiON.—Section 7508 of such Code is amended by adding at the end thereof the following new subsection: "(g) QUALIFIED HOSPITAUZATION.—For purposes of subsection (a), the term 'qualified hospitalization' means— "(1) any hospitalization outside the United States, and "(2) any hospitalization inside the United States, except that not more than 5 years of hospitalization may be taken into account under this paragraph. Paragraph (2) shall not apply for purposes of applying this section with respect to the spouse of an individual entitled to the benefits of subsection (a)." 26 USC 7508 (d) EFFECTIVE DATE. —The amendments made by this section shall °°*«- take effect on August 2, 1990. Approved January 30, 1991. LEGISLATIVE HISTORY—H.R. 4 (S. 251): HOUSE REPORTS: No. 102-2 (Comm. on Ways and Means). SENATE REPORTS: No. 102-2 accompanying S. 251 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 137 (1991): Jan. 23, considered and passed House. Jan. 24, considered and passed Senate.

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