Page:United States Statutes at Large Volume 115 Part 3.djvu/361

 PUBLIC LAW 107-134-JAN. 23, 2002 115 STAT. 2435 (B) by redesignating subsection (i) as subsection (h); and (C) by adding at the end the following new subsection: "(i) CROSS REFERENCE.— "For authority to suspend running of interest, etc. by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.". (2) Section 6081(c) is amended to read as follows: "(c) CROSS REFERENCES.— "For time for performing certain acts postponed by reason of war, see section 7508, and by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.". (3) Section 6161(d) is amended by adding at the end the following new paragraph: "(3) POSTPONEMENT OF CERTAIN ACTS.— "For time for performing certain acts postponed by reason of war, see section 7508, and by reason of Presidentially declared disaster or terroristic or military action, see section 7508^^". (e) CLERICAL AMENDMENTS.— (1) The item relating to section 7508A in the table of sections for chapter 77 is amended to read as follows: "Sec. 7508A. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions.". (2) The table of contents for the Employee Retirement Income Security Act of 1974 is amended by inserting after the item relating to section 517 the following new item: "Sec. 518. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions.". (f) EFFECTIVE DATE. —The amendments made by this section shall apply to disasters and terroristic or military actions occurring on or after September 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after the date of the enactment of this Act. SEC. 113. APPLICATION OF CERTAIN PROVISIONS TO TERRORISTIC OR MILITARY ACTIONS. (a) DISABILITY INCOME.— Section 104(a)(5) (relating to compensation for injuries or sickness) is amended by striking "a violent attack" and all that follows through the period and inserting "a terroristic or military action (as defined in section 692(c)(2)).". (b) EXEMPTION FROM INCOME TAX FOR CERTAIN MILITARY OR CiviLLysT EMPLOYEES. — Section 692(c) is amended— (1) by striking "outside the United States" in paragraph (1); and (2) by striking "SUSTAINED OVERSEAS" in the heading. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years ending on or after September 11, 2001. SEC. 114. CLARIFICATION OF DUE DATE FOR AIRLINE EXCISE TAX DEPOSITS. (a) IN GENERAL. —Paragraph (3) of section 301(a) of the Air Transportation Safety and System Stabilization Act (Public Law 107-42) is amended to read as follows: 26 USC 6081. Applicability. 26 USC 6081 note. Applicability. 26 USC 104 note. 49 USC 40101 n ote.

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