Pub. L. 110-245, tit. I, sec. 113
PERMANENT EXCLUSION OF GAIN FROM SALE OF A PRINCIPAL RESIDENCE BY CERTAIN EMPLOYEES OF THE INTELLIGENCE COMMUNITY.
SEC. 113. PERMANENT EXCLUSION OF GAIN FROM SALE OF A PRINCIPAL RESIDENCE BY CERTAIN EMPLOYEES OF THE INTELLIGENCE COMMUNITY.(a) In General.—Paragraph (9) of section 121(d) is amended by striking subparagraph (E).(b) Duty Station May Be Inside United States.—Section 121(d)(9)(C) (defining qualified official extended duty) is amended by striking clause (vi).(c) Effective Date.—The amendments made by this section shall apply to sales or exchanges after the date of the enactment of this Act.122 STAT. 1636