TREATMENT OF COMPUTER SOFTWARE AS FSC EXPORT PROPERTY.

SEC. 1171. TREATMENT OF COMPUTER SOFTWARE AS FSC EXPORT PROPERTY. (a) In General.—Subparagraph (B) of section 927(a)(2) (relating to property excluded from eligibility as FSC export property) is amended by inserting “, and other than computer software (whether or not patented)” before “, for commercial or home use”.111 STAT. 988 (b) Effective Date.—The amendment made by subsection (a) shall apply to gross receipts attributable to periods after December 31, 1997, in taxable years ending after such date.