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(a) Section 4262(c)(1) of the Internal Revenue Code of 1986 (relating to the definition of ‘continental United States’ for purposes of the tax on transportation of persons) is amended to read as follows:“ ‘(1) Continental United States.—The term “continental United States” means the District of Columbia and the States other than Alaska and Hawaii.’ “(b) Section 2202 of the Internal Revenue Code of 1986 (relating to missionaries in foreign service) is amended by striking out ‘the State, the District of Columbia, or Hawaii’ and inserting in lieu thereof ‘the State or the District of Columbia’. “(c) Section 3121(e)(1) of the Internal Revenue Code of 1986 (relating to a special definition of ‘State’) is amended by striking out ‘Hawaii,’. “(d) Sections 3306(j) and 4233(b) of the Internal Revenue Code of 1986 (each relating to a special definition of ‘State’) are amended by striking out ‘Hawaii, and’. “(e) Section 4221(d)(4) of the Internal Revenue Code of 1986 (relating to a special definition of ‘State or local government’) is amended to read as follows:“ ‘(4) State or local government.—The term “State or local government” means any State, any political subdivision thereof, or the District of Columbia.’ “(f) Section 4502(5) of the Internal Revenue Code of 1986 (relating to definition of ‘United States’) is amended by striking out ‘the Territory of Hawaii,’. “(g) Section 4774 of the Internal Revenue Code of 1986 (relating to territorial extent of law) is amended by striking out ‘the Territory of Hawaii,’. “(h) Section 7653(d) of the Internal Revenue Code of 1986 (relating to shipments from the United States) is amended by striking out ‘, its possessions or the Territory of Hawaii’ and inserting in lieu thereof ‘or its possessions’. “(i) Section 7701(a)(9) of the Internal Revenue Code of 1986 (relating to definition of ‘United States’) is amended by striking out ‘, the Territory of Hawaii,’. “(j) Section 7701(a)(10) of the Internal Revenue Code of 1986 (relating to definition of ‘State’) is amended by striking out ‘the Territory of Hawaii and’. “(k) The amendments contained in subsections (a) through (j) of this section shall be effective as of August 21, 1959. (As amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)

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