FOREIGN SERVICE CAREER CANDIDATES TAX TREATMENT.

SEC. 179. FOREIGN SERVICE CAREER CANDIDATES TAX TREATMENT. (a) Representation to Tax Authorities.— Section 301(d)(3) of the Foreign Service Act of 1980 (22 U.S.C. 3941(d)(3)) is amended by adding at the end thereof “Foreign Service employees serving as career candidates or career members of the Service shall not represent to the income tax authorities of the District of Columbia or any other State or locality that they are exempt from income taxation on the basis of holding a Presidential appointment subject to Senate confirmation or that they are exempt on the basis of 101 STAT. 1363serving in an appointment whose tenure is at the pleasure of the President.”. (b) Effective Date.— The amendment made by subsection (a) shall apply with respect to tax years beginning after December 31, 1987.