Page:United States Statutes at Large Volume 100 Part 1.djvu/355

 PUBLIC LAW 99-272—APR. 7, 1986

100 STAT. 319

individual for such computation year is attributable to such individual. In applying subparagraph (B), amounts which constitute earned income (within the meaning of section 911(d)(2)) and are community income under commuity prop- 26 USC 911. erty laws applicable to such income shall be taken into account as if such amounts did not constitute community income. "(3) STUDENT DEFINED.—For purposes of this subsection, the term 'student' means, with respect to a taxable year, an individual who during each of 5 calendar months during such taxable year— "(A) was a full-time student at an educational organization described in section 170(b)(l)(A)(ii); or 26 USC 170. "(B) was pursuing a full-time course of institutional onfarm training under the supervision of an accredited agent of an educational organization described in section 170(b)(l)(A)(ii) or of a State or political subdivision of a State.". (b) REPEAL OF NON-FULL-TIME STUDENT SUPPORT EXCEPTION.—

Paragraph (2) of section 1303(c) (relating to individuals receiving 26 USC 1303. support from others) is amended— (1) by striking out subparagraph (A), (2) by redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), and (3) by striking out "subparagraph (C)" in the second sentence and inserting in lieu thereof "subparagraph (B)". (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 1303 apply with respect to taxable years beginning after December 31, ^°^1985. SEC. 13207. APPLICATION OF FRINGE BENEFIT RULES TO AIRLINES AND THEIR AFFILIATES. (a) PARENTS OF A I R U N E EMPLOYEES TREATED AS EMPLOYEES IN APPLYING FRINGE BENEFIT RULES.—

(1) IN GENERAL.—Section 132(f) (relating to certain individuals 26 USC 132. treated as employees with respect to certain fringe benefits) is amended by adding at the end thereof the following new paragraph: "(3) SPECIAL RULE FOR PARENTS IN THE CASE OF AIR TRANSPOR-

TATION.—Any use of air transportation by a parent of an employee (determined without regard to paragraph (1)(B)) shall be treated as use by the employee.". (2) EFFECTIVE DATE.—The amendment made by this subsection 26 USC 132 note, shall take effect on January 1, 1985. (b) LINE OF BUSINESS TEST FOR AFFIUATES PROVIDING AIRLINERELATED SERVICES.—

(1) IN GENERAL.—Section 132(h) (relating to special rules) is amended by adding at the end thereof the following new paragraph: "(6) SPECIAL RULE FOR AFFIUATES OF AIRLINES.— "(A) IN GENERAL.—If—

"(i) a qualified affiliate is a member of an affiliated group another member of which operates an airline, and "(ii) employees of the qualified affiliate who are directly engaged in providing airline-related services are

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