PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 995 "(o) TREATMENT OF CERTAIN REIMBURSED EXPENSES OF RURAL MAIL CARRIERS.— "(1) GENERAL RULE.— In the case of any employee of the United States Postal Service who performs services involving the collection and delivery of mail on a rural route and who receives qualified reimbursements for the expenses incurred by such employee for the use of a vehicle in performing such services— "(A) the amount allowable as a deduction under this chapter for the use of a vehicle in performing such services shall be equal to the amount of such qualified reimbursements; and "(B) such qualified reimbursements shall be treated as paid under a reimbursement or other expense allowance arrangement for purposes of section 62(a)(2)(A) (and section 62(c) shall not apply to such qualified reimbursements). "(2) DEFINITION OF QUALIFIED REIMBURSEMENTS.—For purposes of this subsection, the term 'qualified reimbursements' means the amounts paid by the United States Postal Service to employees as an equipment maintenance allowance under the 1991 collective bargaining agreement between the United States Postal Service and the National Rural Letter Carriers' -^ Association. Amounts paid as an equipment maintenance allow- Eince by such Postal Service under later collective bargaining agreements that supersede the 1991 agreement shall be considered qualified reimbursements if such amounts do not exceed the amounts that would have been paid under the 1991 agreement, adjusted for changes in the Consumer Price Index (as defined in section 1(f)(5)) since 1991.". (b) TECHNICAL AMENDMENT.— Section 6008 of the Technical and Miscellaneous Revenue Act of 1988 is hereby repealed. 26 USC 162 note. (c) EFFECTIVE DATE. —The amendments made by this section 26 USC 162 note, shall apply to taxable years beginning after December 31, 1997. SEC. 1204. TREATMENT OF TRAVELING EXPENSES OF CERTAIN FED- ERAL EMPLOYEES ENGAGED IN CRIMINAL INVESTIGA- TIONS. (a) IN GENERAL. —Subsection (a) of section 162 is amended by adding at the end the following new sentence: "The preceding sentence shall not apply to any Federal employee during any period for which such employee is certified by the Attorney General (or the designee thereof) as traveling on behalf of the United States in temporary duty status to investigate, or provide support services for the investigation of, a Federal crime.". (b) EFFECTIVE DATE.—The amendment made by subsection (a) 26 USC 162 note. shall apply to amounts paid or incurred with respect to taxable years ending after the date of the enactment of this Act. SEC. 1205. PAYMENT OF TAX BY COMMERCIALLY ACCEPTABLE MEANS. (a) GENERAL RULE.— Section 6311 is amended to read as follows: "SEC. 6311. PAYMENT OF TAX BY COMMERCIALLY ACCEPTABLE MEANS. "(a) AUTHORITY TO RECEIVE. —I t shall be lawful for the Secretary to receive for internal revenue taxes (or in payment for internal revenue stamps) any commercially acceptable mesins that the Secretary deems appropriate to the extent and under the conditions provided in regulations prescribed by the Secretary.
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