Sec. 614. Temporary modification to tax home and closer connection test
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For purposes of paragraph
(2)of section 937(a) of the Internal Revenue Code of 1986, in the case of the taxable year of an individual that includes September 5, 2017, if such individual does not have a tax home outside the Virgin Islands or Puerto Rico, and does not have a closer connection to the United States or a foreign country, for the period of such taxable year preceding such date, such section shall be applied without regard to such paragraph for the period of such taxable year on or after such date.