Page:United States Statutes at Large Volume 100 Part 3.djvu/973

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2781

(b) DEFINITION.—For purposes of this section, the term "qualified Indian tribal government" means an Indian tribal government the service for which is not covered by a State unemployment compensation program on June 11, 1986 SEC. 1706. TREATMENT OF CERTAIN TECHNICAL PERSONNEL.

(a) IN GENERAL.—Section 530 of the Revenue Act of 1978 is amended by adding at the end thereof the following new subsection: "(d) EXCEPTION.—This section shall not apply in the case of an individual who, pursuant to an arrangement between the taxpayer and another person, provides services for such other person as an engineer, designer, drafter, computer programmer, systems analyst, or other similarly skilled worker engaged in a similar line of work." Oa) EFFECTIVE DATE.—The amendment made by this section shall apply to remuneration paid and services rendered after December 31, 1986. SEC. 1707. EXCLUSION FOR CERTAIN FOSTER CARE PAYMENTS.

(a) IN GENERAL.—Section 131 (relating to certain foster care payments) is amended to read as follows: "SEC. 131. CERTAIN FOSTER CARE PAYMENTS. "(a) GENERAL RULE.—Gross income shall not include amounts received by a foster care provider during the taxable year as qualified foster care payments. "(h) QUALIFIED FOSTER CARE PAYMENT DEFINED.—For purposes of this section— "(1) IN GENERAL.—The term 'qualified foster care payment' means any amount— "(A) which is paid by a State or political subdivision thereof or by a placement agency which is described in section 501(c)(3) and exempt from tax under section 501(a), and "(B) which is— "(i) paid to the foster care provider for caring for a qualified foster individual in the foster care provider's home, or "(ii) a difficulty of care payment. "(2) QUALIFIED FOSTER INDIVIDUAL.—The term 'qualified foster individual' means any individual who is living in a foster family home in which such individual was placed by— "(A) an agency of a State or political subdivision thereof, or "(B) in the case of an individual who has not attained age 19, an organization which is licensed by a State (or political subdivision thereof) as a placement agency and which is described in section 501(c)(3) and exempt from tax under section 501(a). "(3) LIMITATION BASED ON NUMBER OF INDIVIDUALS OVER THE

AGE OF 18.—In the case of any foster home in which there is a qualified foster care individual who has attained age 19, foster care payments (other than difficulty of care payments) for any period to which such payments relate shall not be excludable from gross income under subsection (a) to the extent such payments are made for more than 5 such qualified foster individuals."

�