104 STAT. 1388-560 PUBLIC LAW 101-508 —NOV. 5, 1990 Act of 1988 (relating to impact of REMIC provisions on thrift industry). SEC. 11833. MODIFICATIONS TO STUDY OF AMERICANS WORKING ABROAD. (a) DUE DATE FOR REPORTS.—Subsection (a) of section 208 of the 26 USC 911 note. Foreign Earned Income Act of 1978 (as amended by section 114 of the Economic Recovery Tax Act of 1981) is amended by striking so much of such subsection as precedes "the Secretary of the Treasury" and inserting the following: "(a) GENERAL RULE.— As soon as practicable after December 31, 1993, and as soon as practicable after the close of each fifth calendar year thereafter,". (b) INFORMATION FROM FEDERAL AGENCIES.—Subsection (b) of such section 208 (as so amended) is amended by striking "shall furnish" and inserting "shall keep such records and furnish". SEC. 11834. INCREASE IN THRESHOLD FOR JOINT COMMITTEE REPORTS ON REFUNDS AND CREDITS. (a) GENERAL RULE.— Subsections (a) and (b) of section 6405 are each amended by striking "$200,000 " and inserting "$1,000,000". 26 USC 6405 (b) EFFECTIVE DATE.— The amendment made by subsection (a) °°*®- shall take effect on the date of the enactment of this Act, except that such amendment shall not apply with respect to any refund or credit with respect to a report has been made before such date of enactment under section 6405 of the Internal Revenue Code of 1986. Subtitle I—Public Debt Limit SEC. 11901. INCREASE IN PUBLIC DEBT LIMIT. Subsection (b) of section 3101 of title 31, United States Code, is amended by striking the dollar limitation contained in such subsection and inserting "$4,145,000,000,000 ". 31 USC 3101 (b) RESTORATION OF TRUST FUNDS FOR 1990.— "°*®- (1) IN GENERAL. — (A) OBLIGATIONS ISSUED.— Except as provided in paragraph (2), within 30 days after the expiration of any debt issuance suspension period to which this subsection applies, the Secretary of the Treasury shall issue to each Federal fund obligations under chapter 31 of title 31, United States Code, which bear such issue dates, interest rates, and maturity dates as are necessary to ensure that, after such obligations are issued, the holdings of such Federal fund will replicate to the maximum extent practicable the obligations that would have been held by such Federal fund if any— (i) failure to invest amounts in such Federal fund (or any disinvestment) resulting from the limitation of section 3101(b) of title 31, United States Code, had not occurred, and (ii) issuance of such obligations had occurred immediately on the expiration of the debt issuance suspension period. (B) INTEREST CREDITED.— On the first normal interest payment date or within 30 days after the expiration of any debt issuance suspension period (whichever is later) to which this subsection applies, the Secretary of the Treasury
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