MODIFICATIONS TO STUDY OF AMERICANS WORKING ABROAD.

SEC. 11833. MODIFICATIONS TO STUDY OF AMERICANS WORKING ABROAD. (a) Due Date for Reports.— Subsection (a) of section 208 of the Foreign Earned Income Act of 1978 (as amended by section 114 of the Economic Recovery Tax Act of 1981) is amended by striking so much of such subsection as precedes “the Secretary of the Treasury” and inserting the following: “(a) General Rule.— As soon as practicable after December 31, 1993, and as soon as practicable after the close of each fifth calendar year thereafter,”. (b) Information From Federal Agencies.— Subsection (b) of such section 208 (as so amended) is amended by striking “shall furnish” and inserting “shall keep such records and furnish”.