The Rehabilitation Act of 1973, referred to in par. (7), is Pub. L. 93–112,
Pub. L. 99–591 is a corrected version of Pub. L. 99–500.
1998—Par. (6). Pub. L. 105–336, § 107(j)(3)(D)(i), substituted “disabilities” for “mental or physical handicaps” in two places.
Par. (7). Pub. L. 105–336, § 107(j)(3)(D)(ii), added par. (7).
1996—Par. (1). Pub. L. 104–193, § 727(1), substituted “the Commonwealth of the Northern Mariana Islands” for “Trust Territory of the Pacific Islands”.
Par. (3). Pub. L. 104–193, § 727(2), 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)”.
1989—Pub. L. 101–147 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”.
1987—Subsec. (c). Pub. L. 100–71 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 section 501(c)(3) of title 26. On
1986—Subsec. (c). Pub. L. 99–661, § 4205(b)(2), inserted “On
Subsec. (c)(A). Pub. L. 99–500 and Pub. L. 99–591, 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 Pub. L. 99–661, § 4205(b)(2). See below.
Pub. L. 99–661, § 4205(b)(1), substituted “$2,000” for “$1,500”.
1981—Subsec. (c). Pub. L. 97–35 inserted exception for private schools whose average yearly tuition exceeds $1,500.
1980—Subsec. (c). Pub. L. 96–499 inserted “, but excluding Job Corps Centers funded by the Department of Labor” after “mentally retarded”.
1978—Subsec. (e). Pub. L. 95–627, § 10(c), substituted “from July 1 through June 30” for “determined in accordance with regulations issued by the Secretary”.
Subsec. (f). Pub. L. 95–627, § 10(d)(3), added subsec. (f).
1977—Subsec. (e). Pub. L. 95–166 added subsec. (e).
1975—Subsec. (a). Pub. L. 94–105, § 15(c), included Trust Territory of Pacific Islands in definition of “State”.
Subsecs. (c) to (e). Pub. L. 94–105, § 17(b), struck out subsec. (c) which defined “Nonprofit private school” as any private school exempt from income tax under section 501(c)(3) of title 26, 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 section 501(c)(3) of title 26.
Amendment by Pub. L. 105–336 effective
Amendment by Pub. L. 100–71 effective
Amendment by section 4205(b)(1) of Pub. L. 99–661 applicable for fiscal year beginning
Amendment by Pub. L. 99–500 and Pub. L. 99–591 effective
Amendment by Pub. L. 97–35 effective
Amendment by Pub. L. 95–627 effective
Pub. L. 95–166, § 20,