# Pub. L. 95-615: changes to the Internal Revenue Code 1980-04-01, 94 Stat. 223. Source: . ## Legislative history - Bill: [H.R. 9251](https://www.congress.gov/bill/95th-congress/house-bill/9251) ## § 3: Tax tables for individuals - § 3(b)(1): Pub. L. 95–615, § 202(f), as added by Pub. L. 96–222, § 108(a)(1)(A), struck out subpar. (A) which related to earned income from sources without the United States under section 911 of this title. ## § 32: Earned income - § 32(c)(1)(C): Pub. L. 95–615, § 202(f)(5), which directed the amendment of subsec. (c)(1)(B) by substituting “(relating to income earned by employees in certain camps)” for “(relating to earned income from sources without the United States)”, was executed to subsec. (c)(1)(C) to reflect the probable intent of Congress and the general amendment of subsec. (c)(1) by Pub. L. 95–600 which enacted provisions formerly contained in subsec. (c)(1)(B) in subsec. (c)(1)(C). ## § 62: Adjusted gross income defined - § 62: Pub. L. 95–615 added par. (14). ## § 119: Meals or lodging furnished for the convenience of the employer - § 119(a): Pub. L. 95–615 designated existing provisions as subsec. (a), added subsec. (a) heading, and substituted “furnished to him, his spouse, or any of his dependents by or on behalf of his employer for the convenience of the employer” for “furnished to him by his employer for the convenience of the employer”. ## § 167: Depreciation - § 167: Pub. L. 95–615 substituted “January 1, 1979” for “January 1, 1978” wherever appearing. ## § 217: Moving expenses - § 217(h), § 217(i), § 217(j): Pub. L. 95–615 added subsecs. (h) and (i) and redesignated former subsec. (h) as (j). ## § 911: Citizens or residents of the United States living abroad - § 911: Pub. L. 95–615, § 202(g)(1), formerly § 202(f)(1), substituted “Income earned by individuals in certain camps” for “Earned income from sources without the United States” in section catchline. - § 911(a): Pub. L. 95–615, § 202(a), in introductory provisions inserted reference to an individual described in section 913(a) who, because of his employment, resides in a camp located in a hardship area, in par. (1) substituted reference to amounts received from sources within a foreign country or countries for reference to amounts received from sources without the United States, in par. (2) substituted reference to amounts received from sources within qualified foreign countries for reference to amounts received from sources without the United States, and in provisions following par. (2) struck out “any deductions (other than those allowed by section 151, relating to personal exemptions),” after “deduction from his gross income” and inserted “, other than the deductions allowed by sections 217 (relating to moving expenses)” after “subsection”. - § 911(c)(1)(A): Pub. L. 95–615, § 202(b), substituted “The amount excluded” for “Except as provided in subparagraphs (B) and (C), the amount excluded” and “an annual rate of $20,000 for days during which he resides in a camp” for “an annual rate of $15,000”. - § 911(c)(1)(B): Pub. L. 95–615, § 202(b), substituted provisions relating to conditions upon which an individual will be considered to reside in a camp because of his employment for provisions which related to the amount excluded from the gross income of an individual performing qualified charitable services. - § 911(c)(1): Pub. L. 95–615, § 202(b), substituted provisions relating to definition of “hardship area” for provisions which related to the amount excluded from the gross income of an individual performing both qualified charitable services and other services. - § 911(c)(1): Pub. L. 95–615, § 202(b), struck out subpar. (D) which defined “qualified charitable services”. - § 911(c): Pub. L. 95–615, § 202(c), added par. (7). - § 911(c): Pub. L. 95–615, § 202(e), struck out par. (8) which related to the nonexclusion under subsec. (a) of any amount attributable to services performed in a foreign country or countries if such amount was received outside of the foreign country or countries where such services were performed and if one of the purposes was the avoidance of any tax imposed by such foreign country or countries on such amount. - § 911(d): Pub. L. 95–615, § 202(d)(1), redesignated subsec. (e) as (d), inserted “for the taxable year” after “section apply”, and struck out provision that an election was applicable to the taxable year for which made and to all subsequent taxable years. Former subsec. (d), which related to the computation of tax imposed by section 1 or section 1201 if an individual earned income which was excluded from gross income under subsec. (a) and which defined “net taxable income” and “net excluded earned income”, was struck out. - § 911(e), § 911(f): Pub. L. 95–615, § 202(d)(1), (2), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d). ## § 1402: Definitions - § 1402(a): Pub. L. 95–615 substituted “(relating to income earned by employees in certain camps)” for “(relating to earned income from sources without the United States)” in par. (8). ## § 3401: Definitions - § 3401(a)(18): Pub. L. 95–615 added par. (18) relating to payments or benefits excludable from income under section 124. ## § 6011: General requirement of return, statement, or list - § 6011(d), § 6011(e): Pub. L. 95–615 added subsec. (d) and redesignated former subsec. (d) as (e). ## § 6012: Persons required to make returns of income - § 6012(c): Pub. L. 95–615 substituted “(relating to income earned by employees in certain camps)” for “(relating to earned income from sources without the United States)”. ## § 6091: Place for filing returns or other documents - § 6091(b)(1)(B)(iii): Pub. L. 95–615 substituted “(relating to income earned by employees in certain camps)” for “(relating to earned income from sources without the United States)” and inserted “section 913 (relating to deduction for certain expenses of living abroad),” before “section 931”.