Page:United States Statutes at Large Volume 121.djvu/827

 121 STAT. 806

20 USC 1087tt note.

PUBLIC LAW 110–84—SEPT. 27, 2007

(3) by inserting ‘‘a change in housing status that results in an individual being homeless (as defined in section 103 of the McKinney-Vento Homeless Assistance Act),’’ after ‘‘under section 487,’’. (b) EFFECTIVE DATE.—The amendments made by this section shall take effect on July 1, 2009. SEC. 604. DEFINITIONS.

dkrause on GSDDPC44 with PUBLAW

(a) IN GENERAL.—Section 480 (20 U.S.C. 1087vv) is amended— (1) in subsection (a)(2)— (A) by striking ‘‘and no portion’’ and inserting ‘‘no portion’’; and (B) by inserting ‘‘and no distribution from any qualified education benefit described in subsection (f)(3) that is not subject to Federal income tax,’’ after ‘‘1986,’’; (2) by striking subsection (b) and inserting the following: ‘‘(b) UNTAXED INCOME AND BENEFITS.— ‘‘(1) The term ‘untaxed income and benefits’ means— ‘‘(A) child support received; ‘‘(B) workman’s compensation; ‘‘(C) veteran’s benefits such as death pension, dependency, and indemnity compensation, but excluding veterans’ education benefits as defined in subsection (c); ‘‘(D) interest on tax-free bonds; ‘‘(E) housing, food, and other allowances (excluding rent subsidies for low-income housing) for military, clergy, and others (including cash payments and cash value of benefits); ‘‘(F) cash support or any money paid on the student‘s behalf, except, for dependent students, funds provided by the student’s parents; ‘‘(G) untaxed portion of pensions; ‘‘(H) payments to individual retirement accounts and Keogh accounts excluded from income for Federal income tax purposes; and ‘‘(I) any other untaxed income and benefits, such as Black Lung Benefits, Refugee Assistance, or railroad retirement benefits, or benefits received through participation in employment and training activities under title I of the Workforce Investment Act of 1998 (29 U.S.C. 2801 et seq.). ‘‘(2) The term ‘untaxed income and benefits’ shall not include the amount of additional child tax credit claimed for Federal income tax purposes.’’; (3) in subsection (d)— (A) by redesignating paragraphs (1), (2), (3) through (6), and (7) as subparagraphs (A), (B), (D) through (G), and (I), respectively, and indenting appropriately; (B) by striking ‘‘The term’’ and inserting the following: ‘‘(1) DEFINITION.—The term’’; (C) by striking subparagraph (B) (as redesignated by subparagraph (A)) and inserting the following: ‘‘(B) is an orphan, in foster care, or a ward of the court, at any time when the individual is 13 years of age or older; ‘‘(C) is an emancipated minor or is in legal guardianship as determined by a court of competent jurisdiction in the individual’s State of legal residence;’’;

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