To amend the Internal Revenue Code of 1986 to terminate the exclusion from gross income of Americans working abroad, and for other purposes.

Amends the Internal Revenue Code to terminate, as of January 1, 1991, the permitted exclusion of foreign earned income and eligible housing expenses from the taxable gross income of U.S. citizens and residents working abroad.

 
HR 513 IH
102d CONGRESS
1st Session
 H. R. 513
To amend the Internal Revenue Code of 1986 to terminate the exclusion from
gross income of Americans working abroad, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
January 11, 1991
Mr. KOLTER introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to terminate the exclusion from
gross income of Americans working abroad, and for other purposes.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. TERMINATION OF EXCLUSION FOR CITIZENS OR RESIDENTS OF UNITED STATES.
  (a) IN GENERAL- Section 911 of the Internal Revenue Code of 1986 (relating to
  exclusion of earned income of citizens or residents of the United States
  living abroad) is amended by adding at the end thereof the following
  new subsection:
  `(g) TERMINATION- This section shall not apply to taxable years beginning
  after December 31, 1990.'
  (b) EFFECTIVE DATE- The amendment made by this section shall apply to
  taxable years beginning after December 31, 1990.