which the individual was a qualified nonresident citizen. (c) Exclusion of gain during time as qualified nonresident citizen There shall be excluded from gross income of an individual any foreign unearned income from the sale of personal property to the extent such income is attributable to periods during which the individual was a qualified nonresident citizen. (d) Other rules Rules similar to the rules of paragraphs (4), (5), (6), (7), and (8) of section 911(d) shall apply for purposes of this subsection. . (b) Conforming amendment The table of sections for subpart B of part III of subchapter N of chapter 1 of such Code is amended by inserting after the item related to section 911 the following new item: Sec. 911A. Alternative for nonresident citizens of the United States living abroad . (c) Nonresident citizen defined (1) In general Section 7701(b) of the Internal Revenue Code of 1986 is amended by adding the following new subparagraph: (C) Nonresident citizen The term nonresident citizen means, with respect to a taxable year, an individual who— (i) is a citizen of the United States, (ii) has a tax home in a foreign country, (iii) is in full compliance with United States income tax laws for the 3 previous taxable years, and (iv) either— (I) establishes to the satisfaction of the Secretary that such individual has been a bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year, or (II) is present in a foreign country or countries during at least 330 full days during such taxable year. (D) Limitation on nonresident citizens The term nonresident citizen shall not include any Federal employee. . (2) Conforming amendment The heading of section 7701(b) of such Code is amended by striking and and inserting a comma and by inserting after nonresident alien the following: , and nonresident citizen . (d) Effective date The amendments made by this section shall apply with respect to taxable years beginning after the date of the enactment of this Act.