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PUBLIC LAW 86-708-SEPT. 6, 1960

[74

ST AT.

PART C—MISCELLANEOUS PROVISIONS

26 USC 912.

SEC. 521. Whenever reference is made in any other law or in any regulation to any provision of law which is repealed, modified, amended, or superseded by reason of section 511 of this Act, such reference, unless inconsistent with this Act, shall be held and considered to refer to this Act or the appropriate provision of, or amendment made by, this Act. SEC. 522. Notwithstanding any provision of this Act and until such time as regulations are issued under this Act, employees shall continue to be paid allowances and differentials in accordance with rules and regulations issued pursuant to the laws in effect immediately prior to the enactment of this Act and such rules and regulations may be amended or revoked in accordance with the provisions of such laws. SEC. 523. (a) Section 912 of the Internal Revenue Code of 1954 (relating to exemption for certain allowances) is amended to read as follows: ''SEC. 912. EXEMPTIONS FOR CERTAIN ALLOWANCES^

^ p l i c ability.

"The following items shall not be included in gross income, and shall be exempt from taxation under this subtitle: "(1) FOREIGN AREAS ALLOWANCES.—In the case of civilian officers and employees of the Government of the United States, amounts received as allowances or otherwise (but not amounts received as post differentials) under— " (A) title IX of the Foreign Service Act of 1946, as amended (22 U.S.C., sec. 1131 and following), " (B) section 4 of the Central Intelligence Agency Act of 1949, as amended (50 U.S.C. sec. 403e), " (C) title II of the Overseas Differentials and Allowances Act, or " (D) subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of such Act. "(2) COST-OF-LIVING ALLOWANCES.—In the case of civilian officers or employees of the Government of the United States stationed outside the continental United States (other than Alaska), amounts (other than amounts received under title II of the Overseas Differentials and Allowances Act) received as cost-of-living allowances in accordance with regulations approved by the President." (b) Paragraphs (1) and (2) of section 912 of the Internal Revenue Code of 1954, as amended by subsection (a) of this section, shall apply only with respect to amounts received on or after the date of the enactment of this Act in taxable years ending on or after such date. Approved September 6, 1960.

Public Law 86-708 September 6, 1960 [S. 1870]

D. C. Nurses' ing Act.

AN ACT To provide for examination, licensing, and for regulation of practical nurses, and for practical nursing education in the District of Columbia, and for other purposes.

Be it enacted by the Senate and House of Representatives of t?ie Prac ticai United States of America in Congress assembled, That this Act shall Licens ^"^" be known and may be cited as the "District of Columbia Practical Nurses' Licensing Act".

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