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PUBLIC LAW 98-21—APR. 20, 1983 97 STAT. 127 "(19) the value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119.". (2) Section 209 of the Social Security Act is amended by striking 42 use 409. out "or" at the end of the subsection (p) which was added by Public Law 95-472, by striking out the period at the end of subsection (q) 92 Stat. 1333. and inserting in lieu thereof "; or", and by inserting after subsection (q) the following new subsection: "(r) The value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119 of the Internal Revenue Code of 1954.". 26 use 119. (b)(1) Subsection (a) of section 3121 of such Code is amended by 26 use 3i2i. inserting after and below paragraph (19) (as added by subsection (a) of this section) the following new sentence: "Nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from 'wages' as used in such chapter shall be construed to require a similar exclusion from 'wages' in the regulations prescribed for purposes of this chapter.". (2) Section 209 of the Social Security Act is amended by inserting 42 use 409. immediately after and below subsection (r) (as added by subsection (a) of this section) the following new sentence: "Nothing in the regulations prescribed for purposes of chapter 24 of the Internal Revenue Code of 1954 (relating to income tax withhold- 26 use 3401 ing) which provides an exclusion from 'wages' as used in such ^^*^^- chapter shall be construed to require a similar exclusion from 'wages' in the regulations prescribed for purposes of this title.". (c) Subsection (b) of section 3306 of the Internal Revenue Code of 1954 (defining wages) is amended— 26 use 3306. (1) by striking out "or" at the end of paragraph (12), (2) by striking out the period at the end of paragraph (13) and inserting in lieu thereof ", or", (3) by adding immediately after paragraph (13) the following new paragraph: "(14) the value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119.", and (4) by adding at the end thereof the following new flush sentence: "Nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from 'wages' as used in such chapter shall be construed to require a similar exclusion from 'wages' in the regulations prescribed for purposes of this chapter.". (dXD Except as provided in paragraph (2), the amendments made Effective by subsections (a) and (b) shall apply to remuneration paid after '^^*®^- December 31,1983. 26^use 3i2i (2) The amendments made by subsection (c) shall apply to remu- neration paid after December 31,1984.