MODIFICATION OF ADDITIONAL EXEMPTION FOR STUDENT DEPENDENTS.

SEC. 6010. MODIFICATION OF ADDITIONAL EXEMPTION FOR STUDENT DEPENDENTS. (a) In General.—Clause (ii) of section 151(c)(1)(B) of the 1986 Code (relating to additional exemption for dependents) is amended by inserting “who has not attained the age of 24 at the close of such calendar year” before the period. (b) Effective Date.—The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1988.