Page:United States Statutes at Large Volume 108 Part 6.djvu/434

 108 STAT. 5002 PUBLIC LAW 103-465—DEC. 8, 1994 26 USC 6621 (b) EFFECTIVE DATE.—The amendment made by this section " shall apply for purposes of determining interest for periods after December 31, 1994. Subtitle C—Earned Income Tax Credit SEC. 721. EXTENSION OF EARNED DfCOME TAX CREDIT TO MILITARY PERSONNEL STATIONED OUTSIDE THE UNITED STATES. 26 USC 32. (a) IN GENERAL. —Subsection (c) of section 32 (relating to earned income credit) is amended by adding at the end the following new paragraph: SIDE THE UNITED STATES.— For Durposes of paragraphs (l)(A)(ii)(I) and (3)(E), the principEd place of abode of a member of the Armed Forces of the United States shall be treated as in the United States during any period during which such member is stationed outside the United States while serving on extended active duty (as defined in section 1034(h)(3)) with the Armed Forces of the United States." (b) REPORTING OF MILITARY EARNED INCOME.— Subsection (a) of section 6051 (relating to receipts for employees) is amended by striking "and" at the end of paragraph (8), by striking the period at the end of paragraph (9) and by inserting ", and", and by inserting after paragraph (9) the following new paragraph: "(10) in the CEise of an employee who is a member of the Armed Forces of the United States, such employee's earned income as determined for purposes of section 32 (relating to earned income credit)." (c) ADVANCE PAYMENT OF EARNED INCOME CREDIT BASED ON MILITARY EARNED INCOME. —Paragraph (1) of section 3507(c) (defining earned income advance amount) is amended by adding at the end the following new sentence: "In the case of an employee who is a member of the Armed Forces of the United States, the earned income advance amount shall be determined by taking into account such employee's earned income as determined for piuposes of section 32." (d) EFFECTIVE DATES.— 26 USC 32 note. (1) SUBSECTION (a).—The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1994. 26 USC 3507 (2) SUBSECTIONS (b) AND (C).—The amendments made by ^°*«- subsections (b) and (c) shall apply to remuneration paid after December 31, 1994. SEC. 722. CERTAIN NONRESIDENT ALIENS INELIGIBLE FOR EARNED INCOME TAX CREDIT. (a) IN GENERAL.— Paragraph (1) of section 32(c) (defining eligible individual) is amended by adding at the end the following new subparagraph: ^(E) LIMITATION ON ELIGIBILITY OF NONRESIDENT ALIENS.— The term 'eligible individual' shall not include any individual who is a nonresident ahen individual for any portion of the taxable year unless such individual is treated for such taxable year as a resident of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013."
 * \4) TREATMENT OF MILITARY PERSONNEL STATIONED OUT-

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