Page:United States Statutes at Large Volume 92 Part 1.djvu/1051

 PUBLIC LAW 95-427—OCT. 7, 1978 (c) OTHER DEFINITIONS. — For purposes of this section— (1) STATE POLICE OFFICER.—The term " State police

92 STAT. 997

officer"

means any police officer (including a highway p a t r o l m a n) employed by a State (or the District of Columbia) on a full-time basis with the power to arrest. (2) INCOME TAX RETURN.—The term "income tax r e t u r n " means the return of the taxes imposed by subtitle A of the I n t e r n a l Revenue Code of 1954. I f an individual filed before November 29, 1977, 26 USC 1 et seq. an amended return for any taxable year, such amended return shall be treated as the return for such taxable year. (d) LIMITATION ON DEDUCTION. — I f any individual receives a sub-

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sistence allowance which is excluded from gross income under subsection (a), no deduction shall be allowed under any provision of chapter 1 of the I n t e r n a l Revenue Code of 1954 for expenses in respect of which he has received such allowance, except to the extent that such expenses exceed the amount excludable from gross income under subsection (a) and the excess is otherwise allowed as a deduction under such chapter 1. (e) STATXTrE OF LIMITATIONS.—If refund or credit of any overpayment of tax resulting from the application of this section is prevented at any time on or before April 15, 1979, by the operation of any law or rule of law (including res j u d i c a t a), refund or credit of such overpayment (to the extent attributable to the application of this section) may, nevertheless, be made or allowed if claim therefor is filed on or before April 15, 1979.

SEC. 4 MEALS FURNISHED FOR THE CONVENIENCE OF THE . EMPLOYER. (a) IN GENERAL.—Section 119 of the I n t e r n a l Revenue Code of 1954 26 USC 119. (relating to meals or lodging furnished for the convenience of the employer) is amended to read as follows:

"SEC. 119. MEALS OR LODGING FURNISHED FOR THE CONVENIENCE OF THE EMPLOYER. " (a) GENERAL RULE. — The r e shall be excluded from gross income of an employee the value of any meals or lodging furnished to h i m by his employer for the convenience of the employer, b u t only if— " (1) in the case of meals, the meals are furnished on the business premises of the employer, or " (2) in the case of lodging, the employee is required to accept such lodging on the business premises of his employer as a condition of his employment. " (b) SPECIAL RULES. — For purposes of subsection (a) — " (1) PROVISIONS OF EMPLOYMENT CONTRACT OR STATE STATUTE NOT

TO BE DETERMINATIVE.—In determining whether meals or lodging are furnished for the convenience of the employer, the provisions of an employment contract or of a State statute fixing terms of employment shall not be determinative of whether the meals or lodging are intended as compensation. " (2) CERTAIN FACTORS NOT TAKEN INTO ACCOUNT W I T H RESPECT

TO MEALS.—In determining whether meals are furnished for the convenience of the employer, the fact that a charge is made for such meals, and the fact that the employee may accept or decline such meals, shall not be taken into account. " (3) CERTAIN FIXED CHARGES FOR MEALS.— " (A) IN GENERAL.—If—

" (i) an employee is required to p a y on a periodic basis a fixed charge for his meals, and

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