Page:United States Statutes at Large Volume 118.djvu/1205

 118 STAT. 1175 PUBLIC LAW 108–311—OCT. 4, 2004 ‘‘(ii) who was (without regard to this paragraph) a qualifying relative of the taxpayer for the portion of the taxable year before the date of the kidnapping, shall be treated as a qualifying relative of the taxpayer for all taxable years ending during the period that the child is kidnapped. ‘‘(D) TERMINATION OF TREATMENT.—Subparagraphs (A) and (C) shall cease to apply as of the first taxable year of the taxpayer beginning after the calendar year in which there is a determination that the child is dead (or, if earlier, in which the child would have attained age 18). ‘‘(7) CROSS REFERENCES.— ‘‘For provision treating child as dependent of both parents for pur poses of certain provisions, see sections 105(b), 132(h)(2)(B), and 213(d)(5).’’. SEC. 202. MODIFICATIONS OF DEFINITION OF HEAD OF HOUSEHOLD. (a) HEAD OF HOUSEHOLD.—Clause (i) of section 2(b)(1)(A) is amended to read as follows: ‘‘(i) a qualifying child of the individual (as defined in section 152(c), determined without regard to section 152(e)), but not if such child— ‘‘(I) is married at the close of the taxpayer’s taxable year, and ‘‘(II) is not a dependent of such individual by reason of section 152(b)(2) or 152(b)(3), or both, or’’. (b) CONFORMING AMENDMENTS.— (1) Section 2(b)(2) is amended by striking subparagraph (A) and by redesignating subparagraphs (B), (C), and (D) as subparagraphs (A), (B), and (C), respectively. (2) Clauses (i) and (ii) of section 2(b)(3)(B) are amended to read as follows: ‘‘(i) subparagraph (H) of section 152(d)(2), or ‘‘(ii) paragraph (3) of section 152(d).’’. SEC. 203. MODIFICATIONS OF DEPENDENT CARE CREDIT. (a) IN GENERAL.—Section 21(a)(1) is amended by striking ‘‘In the case of an individual who maintains a household which includes as a member one or more qualifying individuals (as defined in subsection (b)(1))’’ and inserting ‘‘In the case of an individual for which there are 1 or more qualifying individuals (as defined in subsection (b)(1)) with respect to such individual’’. (b) QUALIFYING INDIVIDUAL.—Paragraph (1) of section 21(b) is amended to read as follows: ‘‘(1) QUALIFYING INDIVIDUAL.—The term ‘qualifying indi vidual’ means— ‘‘(A) a dependent of the taxpayer (as defined in section 152(a)(1)) who has not attained age 13, ‘‘(B) a dependent of the taxpayer who is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the taxpayer for more than one half of such taxable year, or ‘‘(C) the spouse of the taxpayer, if the spouse is phys ically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the taxpayer for more than one half of such taxable year.’’.

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