STATUTORY SUBSISTENCE ALLOWANCE RECEIVED BY POLICE.

SEC. 3. STATUTORY SUBSISTENCE ALLOWANCE RECEIVED BY POLICE. (a) Repeal.—Section 120 (relating to statutory subsistence allowance received by police) is hereby repealed. (b) Conforming Amendment.—The table of sections for part III of subchapter B of chapter 1 is amended by striking out “Sec. 120. Statutory subsistence allowance received by police.” (c) Effective Date.—The amendments made by subsections (a) and (b) shall apply with respect to taxable years ending after September 30, 1958, but only with respect to amounts received as a statutory subsistence allowance for any day after September 30, 1958.