APPLICATION OF SECTION 912 TO JUDICIAL EMPLOYEES.

SEC. 6137. APPLICATION OF SECTION 912 TO JUDICIAL EMPLOYEES. (a) In General.—Section 912(2) of the 1986 Code is amended by inserting “(or in the case of judicial officers or employees of the United States, in accordance with rules similar to such regulations)” after “President”. (b) Effective Date.—The amendment made by subsection (a) shall apply to allowances received after October 12, 1987, in taxable years ending after such date.