Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
60 lines
3.3 KiB
Markdown
60 lines
3.3 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 893"
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description: "Compensation of employees of foreign governments or international organizations"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "1"
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chapter_name: "NORMAL TAXES AND SURTAXES"
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section: "893"
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citation: "26 U.S.C. § 893"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s893"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "797ec0e16cfd3868651d7875ad59e165a94793d34783a590e71e3f50714e6fe7"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "71ed1cad8361847dbf6a4552a0fe0650d1b3590d28decf731579275becc1763e"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 893 - Compensation of employees of foreign governments or international organizations
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## Text
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(a) Rule for exclusion Wages, fees, or salary of any employee of a foreign government or of an international organization (including a consular or other officer, or a nondiplomatic representative), received as compensation for official services to such government or international organization shall not be included in gross income and shall be exempt from taxation under this subtitle if—
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(1) such employee is not a citizen of the United States, or is a citizen of the Republic of the Philippines (whether or not a citizen of the United States); and
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(2) in the case of an employee of a foreign government, the services are of a character similar to those performed by employees of the Government of the United States in foreign countries; and
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(3) in the case of an employee of a foreign government, the foreign government grants an equivalent exemption to employees of the Government of the United States performing similar services in such foreign country.
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(b) Certificate by Secretary of State The Secretary of State shall certify to the Secretary of the Treasury the names of the foreign countries which grant an equivalent exemption to the employees of the Government of the United States performing services in such foreign countries, and the character of the services performed by employees of the Government of the United States in foreign countries.
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(c) Limitation on exclusion Subsection (a) shall not apply to—
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(1) any employee of a controlled commercial entity (as defined in section 892(a)(2)(B)), or
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(2) any employee of a foreign government whose services are primarily in connection with a commercial activity (whether within or outside the United States) of the foreign government.
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(Aug. 16, 1954, ch. 736, 68A Stat. 284; Pub. L. 100–647, title I, § 1012(t)(4), Nov. 10, 1988, 102 Stat. 3527.)
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## Notes
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Editorial Notes
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Amendments1988—Subsec. (c). Pub. L. 100–647 added subsec. (c).
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Statutory Notes and Related Subsidiaries
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Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
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