Page:United States Statutes at Large Volume 95.djvu/221

 PUBLIC LAW 97-34—AUG. 13, 1981 (1) The table of sections for subpart B of part m of subchapter N of chapter 1 is amended by striking out the item relating to section 913. (2) Section 62 (relating to definition of adjusted gross income) is amended by striking out paragraph (14) and redesignating paragraphs (15) and (16) as paragraphs (14) and (15), respectively. (3) Subparagraph (C) of section 43(c)(l) (relating to earned income) is amended— (A) by striking out "913," in the caption thereof, (B) by striking out clause (ii), and (C) by redesignating clause (iii) as clause (ii). (4) Subsection (k) of section 1034 (relating to rollover of gain on sale of principal residence) is amended by striking out 'Section 913(j)(l)(B)" and inserting in lieu thereof "section 911(d)(3)". (5) Section 3401 (relating to the definition of wages) is amended by striking out paragraph (18) and redesignating paragraphs (19) and (20) as paragraphs (18) and (19), respectively. (6) Subparagraph (B) of section 6091(b)(l) (relating to place for filing returns and other documents) is amended by striking out "section 913 (relating to deduction for certain expenses of living abroad)". SEC. 113. EMPLOYEES LIVING IN CAMPS. Section 119 (relating to meals or lodging furnished for the convenience of the employer) is amended by adding at the end thereof the following new subsection:

95 STAT. 195

26 USC 62. 26 USC 43.

26 USC 1034. 26 USC 340i. 26 USC 609i.

26 USC ii9.

"(c) EMPLOYEES LIVING IN CERTAIN CAMPS.—

"(1) IN GENERAL.—In the case of an individual who is furnished lodging in a camp located in a foreign country by or on behalf of his employer, such camp shall be considerea to be part of the business premises of the employer. "(2) CAMP.—For purposes of this section, a camp constitutes lodging which is— "(A) provided by or on behalf of the employer for the convenience of the employer because the place at which such individual renders services is in a remote area where satisfactory housing is not available on the open market, "(B) located, as near as practicable, in the vicinity of the place at which such individual renders services, and "(C) furnished in a common area (or enclave) wWch is not available to the public and which normally accommodates 10 or more employees." SEC. 114. REPORTS BY SECRETARY.

Section 208 of the Foreign Earned Income Act of 1978 is amended to 26 USC 9ii note. read as follows: "SEC. 208. REPORTS BY SECRETARY. "(a) GENERAL RULE.—AS soon as

practicable after the date of the enactment of the Economic Recovery Tax Act of 1981, and as soon as Ante, p. 172. practicable after the close of each fourth calendar year thereafter, the Secretary of the Treasury shall transmit a report to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate on the operation and effects of sections 911 and 912 of the Internal Revenue Code of 1954. "(b) INFORMATION FROM FEDERAL AGENCIES.—Each agency of the Federal Government which pays allowances excludable from gross income under section 912 of such Code shall furnish to the Secretary

�