Page:United States Statutes at Large Volume 100 Part 2.djvu/371

 PUBLIC LAW 99-498—OCT. 17, 1986

100 STAT. 1473

sale of farm or business assets of that family if such sale results from a voluntary or involuntary foreclosure, forfeiture, liquidation, or bankruptcy. "(3) Income in the case of a dislocated worker shall be the income for the year for which the determination is made. For the purpose of this subparagraph, a dislocated worker is a worker identified pursuant to title III of the Job Training Partnership Act.

29 USC 1651.

"(b) UNTAXED INCOME AND BENEFITS OF PARENTS AND INDEPENDENT STUDENTS WITH DEPENDENTS.—The term 'untaxed income and

benefits' when applied to parent contributions or the contributions of independent students with dependents (including spouses) means— "(1) the Federal income tax deduction for a married couple when both work; (2) child support received; "(3) welfare benefits, including aid to families with dependent children under a State plan approved under part A of title IV of the Social Security Act and aid to dependent children; "(4) untaxed portions of unemployment compensation, except in any case in which a student is a dislocated worker certified in accordance with title III of the Job Training Partnership Act; "(5) workmen's compensation; "(6) veterans benefits such as death pension, dependency and indemnity compensation, and Veterans' Administration vocational rehabilitation program benefits (excluding educational benefits); "(7) educational benefits received under chapter 31 or chapter 34 of title 38, United States Code, by family members excluding dependent students; "(8) interest on tax-free bonds; "(9) the amount of dividends excluded for Federal income tax purposes; "(10) untaxed portions of pensions and capital gains; "(11) housing, food, and other living allowances (excluding rent subsidies for low-income housing) for military, clergy, and others (including cash payments and cash value of benefits); "(12) Job Training Partnership Act noneducational benefits; "(13) payments to individual retirement accounts and Keogh accounts; "(14) the amount of earned income credit claimed for Federal income tax purposes; "(15) credit for Federal tax on special fuels; "(16) the amount of dividend reinvestment excluded for purposes of Federal income taxes; "(17) the amount of foreign income excluded for purposes of Federal income taxes; "(18) untaxed social security benefits; and "(19) any other untaxed income and benefits, such as black lung or railroad retirement benefits. "(c) UNTAXED INCOME AND BENEFITS OF DEPENDENT STUDENTS OR INDEPENDENT STUDENTS WITHOUT DEPENDENTS,—For the purpose of

this part, the term 'untaxed income and benefits' when applied to the contributions of dependent students or independent students without dependents means— "(1) veterans benefits such as death pension, dependency and indemnity compensation, and Veterans' Administration voca-

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42 USC 601.

38 USC 1500 et seq., 1651 et seq.

29 USC 1501 note.

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