Page:United States Statutes at Large Volume 118.djvu/1206

 118 STAT. 1176 PUBLIC LAW 108–311—OCT. 4, 2004 (c) CONFORMING AMENDMENT.—Paragraph (1) of section 21(e) is amended to read as follows: ‘‘(1) PLACE OF ABODE.—An individual shall not be treated as having the same principal place of abode of the taxpayer if at any time during the taxable year of the taxpayer the relationship between the individual and the taxpayer is in violation of local law.’’. SEC. 204. MODIFICATIONS OF CHILD TAX CREDIT. (a) IN GENERAL.—Paragraph (1) of section 24(c) is amended to read as follows: ‘‘(1) IN GENERAL.—The term ‘qualifying child’ means a qualifying child of the taxpayer (as defined in section 152(c)) who has not attained age 17.’’. (b) CONFORMING AMENDMENT.—Section 24(c)(2) is amended by striking ‘‘the first sentence of section 152(b)(3)’’ and inserting ‘‘subparagraph (A) of section 152(b)(3)’’. SEC. 205. MODIFICATIONS OF EARNED INCOME CREDIT. (a) QUALIFYING CHILD.—Paragraph (3) of section 32(c) is amended to read as follows: ‘‘(3) QUALIFYING CHILD.— ‘‘(A) IN GENERAL.—The term ‘qualifying child’ means a qualifying child of the taxpayer (as defined in section 152(c), determined without regard to paragraph (1)(D) thereof and section 152(e)). ‘‘(B) MARRIED INDIVIDUAL.—The term ‘qualifying child’ shall not include an individual who is married as of the close of the taxpayer’s taxable year unless the taxpayer is entitled to a deduction under section 151 for such taxable year with respect to such individual (or would be so entitled but for section 152(e)). ‘‘(C) PLACE OF ABODE.—For purposes of subparagraph (A), the requirements of section 152(c)(1)(B) shall be met only if the principal place of abode is in the United States. ‘‘(D) IDENTIFICATION REQUIREMENTS.— ‘‘(i) IN GENERAL.—A qualifying child shall not be taken into account under subsection (b) unless the taxpayer includes the name, age, and TIN of the quali fying child on the return of tax for the taxable year. ‘‘(ii) OTHER METHODS.—The Secretary may pre scribe other methods for providing the information described in clause (i).’’. (b) CONFORMING AMENDMENTS.— (1) Section 32(c)(1) is amended by striking subparagraph (C) and by redesignating subparagraphs (D), (E), (F), and (G) as subparagraphs (C), (D), (E), and (F), respectively. (2) Section 32(c)(4) is amended by striking ‘‘(3)(E)’’ and inserting ‘‘(3)(C)’’. (3) Section 32(m) is amended by striking ‘‘subsections (c)(1)(F)’’ and inserting ‘‘subsections (c)(1)(E)’’. SEC. 206. MODIFICATIONS OF DEDUCTION FOR PERSONAL EXEMPTION FOR DEPENDENTS. Subsection (c) of section 151 is amended to read as follows: ‘‘(c) ADDITIONAL EXEMPTION FOR DEPENDENTS.—An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.’’.

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