Seat belt 1967, Volvo started to install lap belts in the rear seats. In 1972, Volvo upgraded the rear seat belts to a three-point belt. In crashes, unbelted rear passengers increase the risk of belted front seat occupants' death by nearly five times. As with adult drivers and passengers, the advent of seat belts was accompanied by calls for their use by child occupants, including legislation requiring such use. Generally children using adult seat belts suffer significantly lower injury risk when compared to non-buckled children. The UK extended compulsory seatbelt wearing to child passengers under the age of 14 in 1989. It
Above-the-line deduction 62 states that the following items are allowable as above-the-line deductions: See also IRS Publication 17. Above-the-line deduction Above the line deductions are also known as "adjustments to income" and are shown on lines 23-36 of Form 1040. In the United States tax law, an above-the-line deduction is a deduction that the Internal Revenue Service allows a taxpayer to subtract from his or her gross income in arriving at "adjusted gross income" for the taxable year. These deductions are set forth in Internal Revenue Code Section 62. A taxpayer's gross income minus his or her above-the-line deductions is equal to