Amendments
2021—Subsec. (b). [Pub. L. 117–81] designated existing provisions as par. (1) and added par. (2).
1987—Subsec. (d)(3). [Pub. L. 100–204] inserted sentence at end relating to exemption from income taxation.
Statutory Notes and Related Subsidiaries
Effective Date of 1987 Amendment
[Pub. L. 100–204, title I, § 179(b)], Dec. 22, 1987, [101 Stat. 1363], provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to tax years beginning after December 31, 1987.”
Study of Foreign Service Examination
[Pub. L. 101–246, title I, § 153(g)], Feb. 16, 1990, [104 Stat. 44], required the Secretary of State to enter into a contract with a private organization for a comprehensive review and evaluation of the Foreign Service examination related to cultural, racial, ethnic, and sexual bias issues, and no later than 18 months after Feb. 16, 1990, submit a report to Congress containing the findings of the review and evaluation, together with the comments of the Secretary and measures which the Secretary has initiated to respond to any adverse findings of such review.