42 U.S.C. § 1784

Editorial Notes

References in Text

Pub. L. 93–112Sept. 26, 197387 Stat. 355section 701 of Title 29The Rehabilitation Act of 1973, referred to in par. (7), is , , , which is classified generally to chapter 16 (§ 701 et seq.) of Title 29, Labor. Title II of the Act is classified generally to subchapter II (§ 760 et seq.) of chapter 16 of Title 29. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Codification

Pub. L. 99–591Pub. L. 99–500 is a corrected version of .

Amendments

Pub. L. 105–336, § 107(j)(3)(D)(i)1998—Par. (6). , substituted “disabilities” for “mental or physical handicaps” in two places.

Pub. L. 105–336, § 107(j)(3)(D)(ii)Par. (7). , added par. (7).

Pub. L. 104–193, § 727(1)1996—Par. (1). , substituted “the Commonwealth of the Northern Mariana Islands” for “Trust Territory of the Pacific Islands”.

Pub. L. 104–193, § 727(2)Par. (3). , inserted “and” before “(B)” and struck out “, and (C) with respect to the Commonwealth of Puerto Rico, nonprofit child care centers certified as such by the Governor of Puerto Rico” before “. For purposes of clauses (A) and (B)”.

Pub. L. 101–1471989— redesignated subsecs. (a) through (f) as pars. (1) through (6), respectively, in par. (2) redesignated former pars. (1) and (2) as subpars. (A) and (B), respectively, in par. (3) substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text, and in par. (6) substituted “to have 1 or more mental or physical handicaps” for “to be mentally or physically handicapped” and “for individuals with mental or physical handicaps” for “for mentally or physically handicapped”.

Pub. L. 100–71section 501(c)(3) of title 26July 1, 19881987—Subsec. (c). amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: “ ‘School’ means (A) any public or nonprofit private school of high school grade or under, including kindergarten and preschool programs operated by such school, (B) any public or licensed nonprofit private residential child care institution (including, but not limited to, orphanages and homes for the mentally retarded, but excluding Job Corps Centers funded by the Department of Labor), and (C) with respect to the Commonwealth of Puerto Rico, nonprofit child care centers certified as such by the Governor of Puerto Rico. For purposes of clauses (A) and (B) of this subsection, the term ‘nonprofit’, when applied to any such private school or institution, means any such school or institution which is exempt from tax under . On , and each July 1 thereafter, the Secretary shall adjust the tuition limitation amount prescribed in clause (A) of the first sentence of this paragraph to reflect changes in the Consumer Price Index for All Urban Consumers during the most recent 12-month period for which the data is available.”

Pub. L. 99–661, § 4205(b)(2)July 1, 19881986—Subsec. (c). , inserted “On , and on each July 1 thereafter, the Secretary shall adjust the tuition limitation amount prescribed in clause (A) of the first sentence of this paragraph to reflect the changes in the Consumer Price Index for All Urban Consumers during the most recent 12-month period for which the data is available.”

Pub. L. 99–500Pub. L. 99–591Pub. L. 99–661, § 4205(b)(2)Subsec. (c)(A). and , which directed the amendment of subpar. (A) by striking out “except private schools whose average yearly tuition exceeds $1,500 per child,” after “such school” was executed by striking out “except private schools whose average yearly tuition exceeds $2,000 per child,” after “such school” to reflect the probable intent of Congress and the intervening amendment of subpar. (A) by . See below.

Pub. L. 99–661, § 4205(b)(1), substituted “$2,000” for “$1,500”.

Pub. L. 97–351981—Subsec. (c). inserted exception for private schools whose average yearly tuition exceeds $1,500.

Pub. L. 96–4991980—Subsec. (c). inserted “, but excluding Job Corps Centers funded by the Department of Labor” after “mentally retarded”.

Pub. L. 95–627, § 10(c)1978—Subsec. (e). , substituted “from July 1 through June 30” for “determined in accordance with regulations issued by the Secretary”.

Pub. L. 95–627, § 10(d)(3)Subsec. (f). , added subsec. (f).

Pub. L. 95–1661977—Subsec. (e). added subsec. (e).

Pub. L. 94–105, § 15(c)1975—Subsec. (a). , included Trust Territory of Pacific Islands in definition of “State”.

Pub. L. 94–105, § 17(b)section 501(c)(3) of title 26section 501(c)(3) of title 26Subsecs. (c) to (e). , struck out subsec. (c) which defined “Nonprofit private school” as any private school exempt from income tax under , redesignated subsecs. (d) and (e) as (c) and (d) respectively, and in subsec. (c) as so redesignated, inserted definition of “School” any public or licensed nonprofit private residential child care institution (including, but not limited to, orphanages and homes for the mentally retarded), and provision defining “nonprofit” as an exemption under .

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Pub. L. 105–336Oct. 1, 1998section 401 of Pub. L. 105–336section 1755 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1987 Amendment

Pub. L. 100–71July 1, 1987section 101(c) of Pub. L. 100–71section 1760 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1986 Amendments

section 4205(b)(1) of Pub. L. 99–661Oct. 1, 1986section 4205(b)(2) of Pub. L. 99–661July 1, 1988section 4205(c) of Pub. L. 99–661section 1760 of this titleAmendment by applicable for fiscal year beginning , and each school year thereafter, and amendment by applicable for school year beginning , and each school year thereafter, see , set out as a note under .

Pub. L. 99–500Pub. L. 99–591July 1, 1987section 325(c) of Pub. L. 99–500Pub. L. 99–591section 1760 of this titleAmendment by and effective , see and , set out as a note under .

Effective Date of 1981 Amendment

Pub. L. 97–35Oct. 1, 1981section 820(a)(3) of Pub. L. 97–35section 1753 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1978 Amendment

Pub. L. 95–627Oct. 1, 1978section 14 of Pub. L. 95–627section 1755 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1977 Amendment

Pub. L. 95–166, § 20Nov. 10, 197791 Stat. 1346July 1, 1977, , , provided that the amendment made by that section is effective .