diff --git a/NEWS b/NEWS
index 4be136e3..df2e1070 100644
--- a/NEWS
+++ b/NEWS
@@ -6,13 +6,9 @@ NEWS - user visible changes				-*- outline -*-
 
 * New GnuCOBOL features
 
-** the leading space for all internal directives is removed in the lexer.
-   Source previously processed may need to be ajusted to be processed by
-   GnuCOBOL 3.3.
-
-** cobc now checks for binary files and early exit parsing those;
-   the error output for format errors (for example invalid indicator column)
-   is now limitted to 5 per source file
+** cobc now checks for binary and multi-byte encoded files and early exit
+   parsing those; the error output for format errors (for example invalid
+   indicator column) is now limitted to 5 per source file
 
 ** support the COLLATING SEQUENCE clause on indexed files
    (currently only with the BDB backend)
diff --git a/cobc/ChangeLog b/cobc/ChangeLog
index de631ec5..d0399c9c 100644
--- a/cobc/ChangeLog
+++ b/cobc/ChangeLog
@@ -149,9 +149,12 @@
 
 2024-04-25  Boris Eng <boris.eng@ocamlpro.com>
 
-	* pplex.l, ppparse.y, scanner.l, cobc.h, codegen.c:
-	  new >>IMP INCLUDE directive to include one or multiple header files in
-	  the generated C code (same behavior as the --include compiler option)
+	FR #176: "Implementation of GC directive to include .h (c/c++) files"
+	* pplex.l, ppparse.y, cobc.h, codegen.c: new >>IMP INCLUDE directive to
+	  include one or multiple header files in the generated C code (same behavior
+	  as the --include but with one directive per file)
+	* scanner.l: the leading space for all internal directives is removed in the
+	  lexer. Source previously preprocessed may need to be adjusted
 
 2024-04-24  Fabrice Le Fessant <fabrice.le_fessant@ocamlpro.com>
 
diff --git a/cobc/cobc.h b/cobc/cobc.h
index c9c5559b..838dfaed 100644
--- a/cobc/cobc.h
+++ b/cobc/cobc.h
@@ -481,7 +481,6 @@ extern struct cb_text_list	*cb_copy_list;
 extern struct cb_text_list	*cb_include_file_list; /* global */
 extern struct cb_text_list	*cb_include_file_list_directive; /* temporary */
 extern struct cb_text_list	*cb_include_list;
-extern struct cb_text_list	*cb_include_file_list_directive;
 extern struct cb_text_list	*cb_intrinsic_list;
 extern struct cb_text_list	*cb_extension_list;
 extern struct cb_text_list	*cb_static_call_list;
diff --git a/cobc/codegen.c b/cobc/codegen.c
index 7e5625a1..ad47f1b0 100644
--- a/cobc/codegen.c
+++ b/cobc/codegen.c
@@ -1832,24 +1832,24 @@ output_gnucobol_defines (const char *formatted_date)
 		current_compile_tm.tm_sec;
 	output_line ("#define  COB_MODULE_TIME\t\t%d", i);
 
-	{
-		struct cb_text_list *l;
-		for (l = cb_include_file_list; l; l = l->next) {
-			if (l->text[0] == '<') {
-				output_line ("#include %s", l->text);
-			} else {
-				output_line ("#include \"%s\"", l->text);
-			}
+	struct cb_text_list *l;
+	for (l = cb_include_file_list; l; l = l->next) {
+		if (l->text[0] == '<') {
+			output_line ("#include %s", l->text);
+		} else {
+			output_line ("#include \"%s\"", l->text);
 		}
+	}
 
-		for (l = cb_include_file_list_directive; l; l = l->next) {
-			if (l->text[0] == '<') {
-				output_line ("#include %s", l->text);
-			} else {
-				output_line ("#include \"%s\"", l->text);
-			}
+	for (l = cb_include_file_list_directive; l; l = l->next) {
+		if (l->text[0] == '<') {
+			output_line ("#include %s", l->text);
+		} else {
+			output_line ("#include \"%s\"", l->text);
 		}
 	}
+
+	cb_include_file_list_directive = NULL;
 }
 
 /* CALL cache */
diff --git a/tests/testsuite.src/syn_misc.at b/tests/testsuite.src/syn_misc.at
index 466a241d..14481c89 100644
--- a/tests/testsuite.src/syn_misc.at
+++ b/tests/testsuite.src/syn_misc.at
@@ -8464,10 +8464,22 @@ AT_DATA([prog.cob], [
            GOBACK.
 ])
 
+AT_DATA([prog2.cob], [
+       IDENTIFICATION DIVISION.
+       PROGRAM-ID. prog.
+       PROCEDURE DIVISION.
+           GOBACK.
+])
+
 AT_CHECK([$COMPILE --save-temps -E -o prog.i prog.cob], [0], [], [])
+AT_CHECK([$COMPILE -C prog.cob prog2.cob], [0], [], [])
 AT_CHECK([$GREP "#INCLUDE file1.h"   prog.i], [0], ignore, [])
 AT_CHECK([$GREP "#INCLUDE file2.h"   prog.i], [0], ignore, [])
 AT_CHECK([$GREP "#INCLUDE <file3.h>" prog.i], [0], ignore, [])
 AT_CHECK([$GREP "#INCLUDE <file4.h>" prog.i], [0], ignore, [])
+AT_CHECK([$GREP "#INCLUDE file1.h"   prog.c], [1], ignore, [])
+AT_CHECK([$GREP "#INCLUDE file2.h"   prog.c], [1], ignore, [])
+AT_CHECK([$GREP "#INCLUDE <file3.h>" prog.c], [1], ignore, [])
+AT_CHECK([$GREP "#INCLUDE <file4.h>" prog.c], [1], ignore, [])
 
 AT_CLEANUP