ARTICLE IV

There shall be added to Article 25 (Non-Discrimination) of the Convention a new paragraph 7, as follows: "7. Expenses incurred by a citizen or resident of the United States in connection with attendance at a convention, seminar or similar meeting held in Jamaica shall be deductible for the purposes of taxation in the United States to the same extent as if the convention, seminar or similar meeting were held in the United States. This paragraph applies only to ordinary and necessary business expenses for:

(a) lodging, meals and the personal sustenance and comfort of the traveler while at the convention;

(b) registration at the convention and books and other similar materials necessary for attendance at the convention; and

(c) ground and air transportation to and from the convention site, but not in excess of the amount deductible under the laws of the United States with respect to transportation expenses incurred in connection with travel outside the United States."