A quick google search brings up the CDC recommendations:
http://www.cdc.gov/Features/PassengerSafety/
Quote:
After Age 8 AND/OR 4'9" Tall – Seat belts. Children should use booster seats until adult seat belts fit them properly. Seat belts fit properly when the lap belt lays across the upper thighs (not the stomach) and the shoulder belt fits across the chest (not the neck). When adult seat belts fit children properly they can use the adult seat belts without booster seats. For the best possible protection keep children in the back seat and use lap-and-shoulder belts.
Remember: All children younger than 13 years should ride in the back seat. Never place a child in the front seat facing an airbag.
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