A bill to amend the Internal Revenue Code of 1954 to exempt from taxation certain aliens who are temporarily in the United States for purposes of teaching or engaging in research for an agency of the Federal Government.

[AI summary unavailable — showing source text] Provides that for purposes of applying any exemption from tax under the Internal Revenue Code provided by a treaty to which the United States is a party with respect to income derived by an alien temporarily in the United States solely for the purpose of teaching or engaging in research at an educational institution, any agency or instrumentality of the United States which engages in research activities shall be treated as a recognized educational institution.…