3 1 resident of or present in a foreign country and did not meet 2 the requirements of section 913(a) (1) or (2) of the Internal 3 Revenue Code of 1954 with respect to such periods because 4 he left the foreign country after September 1, 1978. 5 (2) The Secretary of the Treasury or his delegate may 6 make determinations under section 913(j)(4)(A)(i) of such 7 Code, as added by subsection (a), for any period after Sep8 tember 1, 1978. 9 (3) In the case of an individual who elects under section 10 209(c) of the Foreign Earned Income Act of 1978 not to 11 have the amendments made by that Act apply, the Secretary, 12 for purposes of section 911 (a)(1) and (a)(2) of the Internal 13 Revenue Code of 1954, as in effect before such amendments, 14 shall apply rules for determining periods of residence or pres15 ence in a foreign country similar to the rules provided in 16 section 913(j)(4) of such Code, as added by subsection (a). II 96TH CONGRESS 1ST SESSION S. 1549 To amend the Internal Revenue Code of 1954 to change the period for the payment of taxes under section 4161(a) of such ('ode. IN THE SENATE OF THE UNITED STATES JULY 20 (legislative day, JUNE 21), 1979 Mr. BOREN (for himself, Mr. BELLMON, Mr. NELSON, and Mr. PERCY) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1954 to change the period for the payment of taxes under section 4161(a) of such Code. 1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, SECTION 1. Section 6302 of the Internal Revenue Code 3 4 of 1954 (relating to mode or time of collecting tax) is amend 5 ed by adding at the end thereof the following new subsection: "(d) TIME FOR PAYMENT OF MANUFACTURERS' 6 7 EXCISE TAX ON RODS, CREELS, ETC.-The tax imposed 2 1 by section 4161(a) (relating to manufacturers' excise tax on 2 rods, creels, etc.) shall be due and payable— "(1) in the case of articles sold during the quarter ending December 31, on March 31, "(2) in the case of articles sold during the quarter ending March 31, on June 30, "(3) in the case of articles sold during the quarter ending June 30, on September 24, and "(4) in the case of articles sold during the quarter ending September 30, at such time as the Secretary may by regulations prescribe.". SEC. 2. The amendment made by the first section of this 13 Act shall apply to articles sold on or after October 1, 1979. O To make technical corrections related to the Revenue Act of 1978. 1 Be it enacted by the Senate and House of Representa 2 tives of the United States of America in Congress assembled, 3 SECTION 1. SHORT TITLE, ETC. 4 (a) SHORT TITLE.-This Act may be cited as the 5 "Technical Corrections Act of 1979". 6 (b) AMENDMENT OF 1954 CODE.-Except as otherwise 7 expressly provided, whenever in this Act an amendment or 8 repeal is expressed in terms of an amendment to, or repeal of, 9 a section or other provision, the reference shall be considered 2 1 to be made to a section or other provision of the Internal 2 Revenue Code of 1954. 3 SEC. 2. COORDINATION OF ENACTMENT DATES OF REVENUE 4 5 ACT OF 1978 AND ENERGY TAX ACT OF 1978. The Revenue Act of 1978 is amended by inserting after 6 section 3 the following new section: 7 "SEC. 4. COORDINATION OF ENACTMENT DATES WITH 8 9 ENERGY TAX ACT OF 1978. "For purposes of applying the amendments made by 10 this Act to sections 46 and 48 of the Internal Revenue Code 11 of 1954, the Energy Tax Act of 1978 shall be deemed to 12 have been enacted immediately before this Act." 13 TITLE I-AMENDMENTS RELATED TO REVENUE ACT OF 1978 14 15 SEC. 101. AMENDMENTS RELATED TO TITLE I. 16 (a) GENERAL RULE. (1) AMENDMENT RELATED TO SECTION 104 OF THE ACT.-Subparagraph (C) of section 43(c)(1) (relating to individual entitled to exclude income under section 911 not eligible individual) is amended to read as follows: "(C) INDIVIDUAL WHO CLAIMS BENEFITS OF SECTION 911, 913, OR 931 NOT ELIGIBLE IN DIVIDUAL.-The term 'eligible individual' does |