Page:United States Statutes at Large Volume 90 Part 2.djvu/100

 90 STAT. 1568 Ante, p. 1566. 26 USC 105

note.

PUBLIC LAW 94-455—OCT. 4, 1976 such, individual shall be deemed to have met the requirements of section 105(d)(1)(B) of such Code (as amended by subsection (a) of this section). (d)

26 USC 104 note.

CERTAIN DISABILITY

INCOME.—

(1) I K GENERAL.—Section 104(a) (relating to compensation for injuries or sickness) is amended— (A) by striking out " and " at the end of paragraph (3); (B) by striking out the period at the end of paragraph (4) and inserting in lieu thereof a semicolon and the word " and "; and (C) by a d d i n g a t the end thereof the following new paragraph: " (5) amounts received by an individual as disability income attributable to injuries incurred as a direct result of a violent attack which the Secretary of State determines to be a terrorist attack and which occurred while such individual was an employee of the United States engaged in the performance of his official duties outside the United States." (2) EFFECTIVE DATE.—The amendments made by this subsection shall apply to taxable years beginning after December 31, 1976. SEC. 506. MOVING EXPENSES. (a)

26 USC 217.

the

case of an individual who— (1) retired on disability before January 1, 1976, and (2) on December 31, 1975, was entitled to exclude any amount with respect to such retirement disability from gross income under section 105(d) of the I n t e r n a l Revenue Code of 1954, for purposes of section 72 the annuity starting date shall not be deemed to occur before the beginning of the taxable year in which the tax p a y e r attains age 65, or before the beginning of an earlier taxable year for which the taxpayer makes an irrevocable election not to seek the benefits of this subsection for such year and all subsequent years, (e)

26 USC 104

SPECIAL RULE FOR COORDINATION W I T H SECTION 72.—In

DECREASE I N MILEAGE T E S T F R O M 50 M I L E S TO 35 M I L E S. — P a r a -

g r a p h (1) of section 217(c) (relating to conditions for allowance of deduction for moving expenses) is amended by striking out "50 miles'* each place it appears and inserting in lieu thereof "35 miles". (b) INCREASE I N DOLLAR A M O U N T S. —

(1) CERTAIN EXPENSES OF TRAVELING, MEALS, AND LODGING AFTER OBTAINING EMPLOYMENT.—The first senteucc of subparagraph (A) of section 2 1 7 (b)(3) (relating to dollar limits) is amended by striking out "$1,000" and inserting in lieu thereof "$1,500". (2) AGGREGATE DOLLAR L I M I T. — The second sentence of subpara-

g r a p h (A) of section 217(b)(3) is amended by striking out "$2,500" and inserting in lieu thereof "$3,000". (3) SEPARATE RETURNS.—The second sentence of subparagraph (B) of section 217(b)(3) (relating to dollar limits in the case of husband and wife) is amended to read as follows: " I n the case of a husband and wife filing separate returns, subparagraph (A) shall be applied by substituting '$750' for '$1,500', and by substituting '$1,500' for '$3,000'." (c)

RULES FOR MEMBERS OF THE ARMED FORCES OF THE UNITED

STATES.—Section 217 is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: "(g)

RULES FOR MEMBERS OF THE ARMED FORCES OF THE UNITED

STATES.—In the case of a member of the A r m e d Forces of the United

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