Abstract: A folding seat comprises a support frame, a seat back and a seat bottom extending generally horizontally in a first position. The bottom is pivotally connected to the frame to permit the bottom to pivot to a generally vertical second position. The seat bottom is connected to a pivot arm system which typically connects to the seat back at a position at or near the bottom of the seat back and which pushes the bottom of the seat back rearwardly as the seat bottom is raised from the first to the second position. The pivot arm system also moves the bottom of the seat back forwardly as the seat bottom is lowered from the second to the first position. This system can optionally include a three point safety belt system or a plurality of seats.