9 2 STAT. 3 1 0 0
PUBLIC LAW 9 5 - 6 1 5 — N O V. 8, 1978
26 USC 911.
(2) CONFORMING AMENDMENT.—Subsection (f) of section 911
(relating to cross references) is redesignated as subsection (e). (e) REMOVAL o r REQUIREMENT AS TO P L A C E o r R E C E I P T. — Paragraph
(8) of section 911(c) (relating to requirement as to place of receipt) is hereby repealed. (f)
CLERICAL AMENDMENTS. —
(1) The section heading for section 911 is amended to read as follows: "SEC. 911. INCOME EARNED BY INDIVIDUALS IN CERTAIN CAMPS." (2) The table of sections for subpart B of part III of subchapter N of chapter 1 is amended by striking out the item relating to section 911 and inserting in lieu thereof the following: "Sec. 911. Income earned by individuals in certain camps." (3) The heading of subpart B of part III of subchapter N of chapter 1 is amended by striking out "Citizens" and inserting in lieu thereof "Citizens or Residents". (4) The table of subparts for part III of subchapter N of chapter 1 is amended by striking out "citizens" i n the item relating to subpart B and inserting i n lieu thereof "citizens or residents". (5) Sections 4 3 (c)(1)(B), 1302(b)(2)(A)(i), 1 3 0 4 (b)(1), 1402(a)(8), 6012(c), and 6091(b)(1)(B) (iii) are each amended by striking out "relating to earned income from sources without the United States" and inserting in lieu thereof "relating to income earned by employees in certain camps". SEC. 203. DEDUCTION FOR CERTAIN EXPENSES OF LIVING ABROAD.
26 USC 911. 26 USC 901. 26 USC 43, 1302, 1304, 1402, 6012, ""^•^'
(a) ALLOWANCE OF DEDUCTION. — Subpart B of part III of sub-
26 USC 911.
chapter N of chapter 1 (relating to earned income of citizens and residents of United States) is amended by a d d i n g a t the end thereof the following new section: "SEC. 913. DEDUCTION FOR CERTAIN EXPENSES OF LIVING ABROAD.
26 USC 913.
" (a) ALLOWANCE OF DEDUCTION. — I n the case of an i n d i v i d u a l who
is— "(1)
B O N A FIDE RESIDENT OF FOREIGN COUNTRY.—^A citizen of
the United States and w h o establishes to the satisfaction of the Secretary that he has been a bona fide resident of a foreign count r y or countries for a n uninterrupted period which includes an entire taxable year, or ,ff
.;
" (2) PRESENCE I N FOREIGN COUNTRY FOR IT MONTHS.—^A citi-
zen or resident of the United States and who during any period of 18 consecutive months is present i n a foreign country or countries during at least 510 full days in such period, there shall be allowed as a deduction for such taxable year o r for any taxable year which contains part of such period, the sum of the amounts set forth i n subsection (b). " (b) AMOUNTS.—The amounts referred to in this subsection a r e: " (1 ^ The qualified cost-of-living differential. " (2) The qualified housing expenses. " (3) The qualified schooling expenses.
- , " (4 W h e qualified home leave travel expenses.
" (5) The qualified h a r d s h i p area deduction. " (c) DEDUCTION N O T TO EXCEED N E T FOREIGN SOURCE EARNED INCOME.—•
" (1) IN GENERAL.—The deduction allowed by subsection (a) to any individual for the taxable year shall not exceed— " (A) such individual's earned income from sources outside the United States for the portion of the taxable year i n
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