TREATMENT OF NONRESIDENT ALIENS ENGAGED IN INTERNATIONAL TRANSPORTATION SERVICES.

SEC. 621. TREATMENT OF NONRESIDENT ALIENS ENGAGED IN INTERNATIONAL TRANSPORTATION SERVICES. (a) Exclusion From Income Sourcing Rules.—The second sentence of section 861(a)(3) (relating to gross income from sources within the United States) is amended by striking “except for purposes of sections 79 and 105 and subchapter D,”. (b) Effective Date.—The amendment made by subsection (a) shall apply to remuneration for services performed in plan years beginning after December 31, 2001.