A student is an individual who is:
Age 17 or younger and attending a school, college, or university or a course of vocational or technical training designed to fit him/her for gainful employment, and includes a participant in the Job Corps Program; or
Note: A child who is not yet age 18 is eligible while attending a college or university until the month of his/her 18th birthday.
Note: An 18 year old who is attending a college or university is not eligible as a dependent child.
(12/27/97)