Page:United States Statutes at Large Volume 100 Part 3.djvu/975

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2783

after the date designated under section 112 as the date of termination of combatant activities in a combat zone." (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 1982. SEC. 1709. AMENDMENT TO THE REINDEER INDUSTRY ACT OF 1937. (a) TAX EXEMPTION FOR REINDEER-RELATED INCOME.—Before the

period at the end of the first sentence of section 8 of the Act of September 1, 1937 (50 Stat. 900, chapter 897), insert the following: ": Provided, That during the period of the trust, income derived directly from the sale of reindeer and reindeer products as provided in this Act shall be exempt from Federal income taxation". (b) EFFECTIVE DATE.—The amendment made by this section shall take effect as if originally included in the provision of the Act of September 1, 1937, to which such amendment relates. SEC. 1710. Q U A L I T Y CONTROL STUDIES.

Section 12301 of the Consolidated Omnibus Reconciliation Act of 1985 is amended— (1) by striking out "of the enactment of this Act" in subsection (a)(3) and inserting in lieu thereof "the Secretary and the National Academy of Sciences enter into the contract required under paragraph (2)"; (2) by striking out "18 months after the date of the enactment of this Act" in subsection (c)(1) and inserting in lieu thereof "6 months after the date on which the results of both studies required under subsection (a)(3) have been reported". SEC. 1711. ADOPTION ASSISTANCE AGREEMENTS UNDER ADOPTION ASSISTANCE PROGRAM: PAYMENT OF NONRECURRING EXPENSES RELATED TO ADOPTIONS OF CHILDREN WITH SPECIAL NEEDS.

(a) IN GENERAL.—Section 473(a) of the Social Security Act is amended— (1) by redesignating paragraphs (2), (3), and (4) as paragraphs (3), (4), and (5), respectively, and (2) by striking out all of paragraph (1) through "adopt a child who—" and inserting in lieu thereof the following: "(1)(A) Each State having a plan approved under this part shall enter into adoption assistance agreements (as defined in section 475(3)) with the adoptive parents of children with special needs. "(B) Under any adoption assistance agreement entered into by a State with parents who adopt a child with special needs, the State— "(i) shall make payments of nonrecurring adoption expenses incurred by or on behalf of such parents in connection with the adoption of such child, directly through the State agency or through another public or nonprofit private agency, in amounts determined under paragraph (3), and "(ii) in any case where the child meets the requirements of paragraph (2), may make adoption assistance payments to such parents, directly through the State agency or through another public or nonprofit private agency, in amounts so determined. "(2) For purposes of paragraph (l)(B)(ii), a child meets the requirements of this paragraph if such child— (b)

DEFINITION

AND PAYMENT

OF NONRECURRING

ADOPTION

EXPENSES.—Section 473(a) of the Social Security Act, as amended by

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