Page:United States Statutes at Large Volume 96 Part 2.djvu/833

 PUBLIC LAW 97-424—JAN. 6, 1983

96 STAT. 2195

preceding sentence shall be construed to limit the relief provided by paragraphs (2), (3), and (4). SEC. 542. NO RETURN REQUIRED OF INDIVIDUAL WHOSE ONLY GROSS INCOME IS GRANT OF $1,000 FROM STATE.

26 USC 6012 note.

(a) IN GENERAL.—Nothing in section 6012(a) of the Internal Revenue Code of 1954 shall be construed to require the filing of a return with respect to income taxes under subtitle A of such code by an individual whose only gross income for the taxable year is a grant of $1,000 received from a State which made such grants generally to residents of such State. (b) EFFECTIVE DATE.—Subsection (a) shall apply to taxable years beginning after December 31, 1981. SEC. 543. DEDUCTION FOR CONVENTIONS ON CRUISE SHIPS.

(a) IN GENERAL.—Subsection (h) of section 274 (relating to disallowance of certain entertainment, etc., expenses) is amended— (1) by striking out the period at the end of paragraph (2) and inserting in lieu thereof a comma and the following: "unless the taxpayer meets the requirements of paragraph (5) and establishes that the meeting is directly related to the active conduct of his trade or business or to an activity described in section 212 and that— "(A) the cruise ship is a vessel registered in the United States; and "(B) all ports of call of such cruise ship are located in the United States or in possessions of the United States. With respect to cruises beginning in any calendar year, not more than $2,000 of the expenses attributable to an individual attending one or more meetings may be taken into account under section 162 or 212 by reason of the preceding sentence.", and (2) by adding at the end thereof the following new paragraph: "(5) REPORTING REQUIREMENTS.—No deduction shall be allowed under section 162 or 212 for expenses allocable to attendance at a convention, seminar, or similar meeting on any cruise ship unless the taxpayer claiming the deduction attaches to the return of tax on which the deduction is claimed— "(A) a written statement signed by the individual attending the meeting which includes— "(i) information with respect to the total days of the trip, excluding the days of transportation to and from the cruise ship port, and the number of hours of each day of the trip which such individual devoted to scheduled business activities, "(ii) a program of the scheduled business activities of the meeting, and "(iii) such other information as may be required in regulations prescribed by the Secretary; and "(B) a written statement signed by an officer of the organization or group sponsoring the meeting which includes— "(i) a schedule of the business activities of each day of the meeting, "(ii) the number of hours which the individual attending the meeting attended such scheduled business activities, and "(iii) such other information as may be required in regulations prescribed by the Secretary."

97-200 O—84—pt. 2

27: QL3

26 USC 274.

Written statement,

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