Page:United States Statutes at Large Volume 96 Part 2.djvu/1245

 PUBLIC LAW 97-473—JAN. 14, 1983

96 STAT. 2607

"(A) which is paid by a State or political subdivision thereof or by a child-placing agency which is described in section 501(c)(3) and exempt from tax under section 501(a), and "(B) which is— "(i) paid to reimburse the foster parent for the expenses of caring for a qualified foster child in the foster parent's home, or "(ii) a difficulty of care payment. "(2) QUALIFIED FOSTER CHILD.—The term 'qualified foster child' means any individual who— "(A) has not attained age 19, and "(B) is living in a foster family home in which such individual was placed by— "(i) an agency of a State or political subdivision thereof, or "(ii) an organization which is licensed by a State (or political subdivision thereof) as a child-placing agency and which is described in section 501(c)(3) and exempt from tax under section 501(a). "(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 ObXlXBXi), and which— "(A) are compensation for providing the additional care of a qualified foster child which is— "(i) required by reason of a physical, mental, or emotional handicap of such child 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 parent, and "(B) are designated by the payor as compensation described in subparagraph (A). "(2) LiMrrATioN BASED ON NUMBER OF CHILDREN.—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 svich payments are made for more than 10 qualified foster children." (b) CLERICAL AMENDMENT.—The table of sections for part III of subchapter B of chapter 1 is amended by striking out the item relating to section 131 and by inserting in lieu thereof the following items: "Sec. 131. Certain foster care payments. "Sec. 132. Cross references to other Acts." (c) EFFECTIVE DATE.—The amendments made by this section shall

26 USC 131 note,

apply to taxable years beginning after December 31, 1978. Indian Tribal TITLE II—TAX STATUS OF INDIAN TRIBAL Governmental Tax GOVERNMENTS f^^'"^''' SEC. 201. SHORT TITLE.

This title may be cited as the "Indian Tribal Governmental Tax Status Act of 1982".

26 USC 1 note.

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