Page:United States Statutes at Large Volume 100 Part 3.djvu/974

 100 STAT. 2782

PUBLIC LAW 99-514—OCT. 22, 1986

"(c) DIFFICULTY OF CARE PAYMENTS.—For purposes of this section— "(1) DIFFICULTY OF CARE PAYMENTS.—The term 'difficulty of care payments' means payments to individuals which are not described in subsection (b)(l)(B)(i), and which— "(A) are compensation for providing the additional care of a qualified foster individual which is— ' "(i) required by reason of a physical, mental, or ' > emotional handicap of such individual with respect to which the State has determined that there is a need for additional compensation, and "(ii) provided in the home of the foster care provider, and "(B) are designated by the payor as compensation )described in subparagraph (A). "(2) LIMITATION BASED ON NUMBER OF INDIVIDUALS.—In the

case of any foster home, 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— "(A) 10 qualified foster individuals who have not attained age 19, and " "(B) 5 qualified foster individuals not described in subparagraph (A)." (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 1985. SEC. 1708. EXTENSION OF RULES FOR SPOUSES OF INDIVIDUALS MISSING INACTION. (a) EXTENSION OF PROVISIONS.— (1) DEFINITION OF SURVIVING SPOUSE.—Subparagraph (B) of

section 2(a)(3) (relating to special rule where deceased spouse was in missing status) is amended to read as follows: "(B) except in the case of the combat zone designated for g purposes of the Vietnam conflict, the date which is 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone." (2) INCOME TAXES OF MEMBERS OF ARMED FORCES ON DEATH.—

The last sentence of section 692(b) (relating to individuals in missing status) is amended to read as follows: "Except in the case of the combat zone designated for purposes of the Vietnam conflict, the preceding sentence shall not cause subsection (a)(D to apply for any taxable year beginning more than 2 years after the date designated under section 112 as the date of termination of combatant activities in a combat zone." (3) JOINT RETURNS.—The last sentence of section 6013(f)(1) (relating to joint returns where an individual is in missing status) is amended by striking out "no such election may be made for any taxable year beginning after December 31, 1982" and inserting in lieu thereof "such election may be made for any taxable year while an individual is in missing status". (4) POSTPONEMENT OF TIME FOR PERFORMING CERTAIN ACTS.—

The last sentence of section 75080?) (relating to application to spouse) is amended to read as follows: "Except in the case of the combat zone designated for purposes of the Vietnam conflict, the preceding sentence shall not cause this section to apply for any spouse for any taxable year beginning more than 2 years

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