Page:United States Statutes at Large Volume 92 Part 3.djvu/178

 92 STAT. 2810

PUBLIC LAW 95-600—NOV. 6, 1978

Subtitle F—Other Individual Items SEC. 161. CERTAIN GOVERNMENT GRAMS,

SCHOLARSHIP

AND AWARD PRO-

(a) GOVERNMENT HEALTH PROFESSION SCHOLARSHIP PROGRAMS.—

26 USC 117 note.

26 USC 117 Bote. 42 USC 289/--1 26 USC 117.

Subsection (c) of section 4 of the Act entitled "An Act to suspend until the close of June 30, 1975, the duty on certain carboxymethyl cellulose salts, and for other purposes (Public Law 93-483; 88 Stat. 1457) approved October 26, 1974, is amended— (1) by striking out "1979" and inserting in lieu thereof "1980", and (2) by striking out "1983" and inserting in lieu thereof "1984". (b) NATIONAL RESEARCH SERVICE AWARDS.— (1) GENERAL RULE.—Any amount paid

to, or on behalf of, an individual from appropriated funds as a national research service award under section 472 of the Public Health Service Act shall be treated as a scholarship or fellowship grant under section 117 of the Internal Revenue Code of 1954. (2) EFFECTIVE DATE.—The provisions of subsection (b) shall apply to awards made during calendar years 1974 through 1979.

SEC. 162. CANCELLATION OF STUDENT LOANS.

26 USC 61 note.

26 USC 7803 "o*^-

Subsection (c) of section 2117 of the Tax Reform Act of 1976 (relating to cancellation of certain student loans) is amended by striking out "Janu- ary 1, 1979" and inserting in lieu thereof "January 1, 1983". SEC. 163. TAX COUNSELING FOR THE ELDERLY. (a) TRAINING AND TECHNICAL ASSISTANCE.— (1) AGREEMENTS.—The Secretary, through the Internal Revenue Service, is authorized to enter into agreements with private or public nonprofit agencies or organizations for the purpose of providing training and technical assistance to prepare volunteers to provide tax counseling assistance for elderly individuals in the preparation of their Federal income tax returns. (2) OTHER ASSISTANCE.—In addition to any other forms of

''

technical assistance provided under this section, the Secretary may provide— (A) preferential access to Internal Revenue Service taxpayer service representatives for the purpose of making available technical information needed during the course of the volunteers'work; (B) material to be used in making elderly persons aware of the availability of assistance under volunteer taxpayer assistance programs under this section; and (C) technical materials and publications to be used by such volunteers. (b) POWERS OF THE SECRETARY.—In carrying out his responsibilities under this section, the Secretary is authorized— (1) to provide assistance to organizations which demonstrate, to the satisfaction of the Secretary, that their volunteers are adequately trained and competent to render effective tax counseling to the elderly; (2) to provide for the training of such volunteers, and to assist in such training, to insure that such volunteers are qualified to provide tax counseling assistance to elderly individuals;

�