Page:United States Statutes at Large Volume 119.djvu/2652

 119 STAT. 2634

26 USC 21.

26 USC 21 note.

PUBLIC LAW 109–135—DEC. 21, 2005

‘‘(A) CUSTODIAL PARENT.—The term ‘custodial parent’ means the parent having custody for the greater portion of the calendar year. ‘‘(B) NONCUSTODIAL PARENT.—The term ‘noncustodial parent’ means the parent who is not the custodial parent. ‘‘(5) EXCEPTION FOR MULTIPLE-SUPPORT AGREEMENT.—This subsection shall not apply in any case where over one-half of the support of the child is treated as having been received from a taxpayer under the provision of subsection (d)(3). ‘‘(6) SPECIAL RULE FOR SUPPORT RECEIVED FROM NEW SPOUSE OF PARENT.—For purposes of this subsection, in the case of the remarriage of a parent, support of a child received from the parent’s spouse shall be treated as received from the parent.’’. (b) AMENDMENT RELATED TO SECTION 203 OF THE ACT.— Subparagraph (B) of section 21(b)(1) is amended by inserting ‘‘(as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B))’’ after ‘‘dependent of the taxpayer’’. (c) AMENDMENT RELATED TO SECTION 207 OF THE ACT.— Subparagraph (A) of section 223(d)(2) is amended by inserting ‘‘, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof’’ after ‘‘section 152’’. (d) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in the provisions of the Working Families Tax Relief Act of 2004 to which they relate. SEC. 405. AMENDMENTS RELATED TO THE JOBS AND GROWTH TAX RELIEF RECONCILIATION ACT OF 2003.

26 USC 168 note.

(a) AMENDMENTS RELATED TO SECTION 201 OF THE ACT.— (1) Clause (ii) of section 168(k)(4)(B) is amended to read as follows: ‘‘(ii) which is— ‘‘(I) acquired by the taxpayer after May 5, 2003, and before January 1, 2005, but only if no written binding contract for the acquisition was in effect before May 6, 2003, or ‘‘(II) acquired by the taxpayer pursuant to a written binding contract which was entered into after May 5, 2003, and before January 1, 2005, and’’. (2) Subparagraph (D) of section 1400L(b)(2) is amended by striking ‘‘September 11, 2004’’ and inserting ‘‘January 1, 2005’’. (b) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in section 201 of the Jobs and Growth Tax Relief and Reconciliation Act of 2003. SEC. 406. AMENDMENT RELATED TO THE VICTIMS OF TERRORISM TAX RELIEF ACT OF 2001.

26 USC 6103 note.

VerDate 14-DEC-2004

07:21 Oct 30, 2006

(a) AMENDMENT RELATED TO SECTION 201 OF THE ACT.—Paragraph (17) of section 6103(l) is amended by striking ‘‘subsection (f), (i)(7), or (p)’’ and inserting ‘‘subsection (f), (i)(8), or (p)’’. (b) EFFECTIVE DATE.—The amendment made by this section shall take effect as if included in section 201 of the Victims of Terrorism Tax Relief Act of 2001.

Jkt 039194

PO 00003

Frm 00102

Fmt 6580

Sfmt 6581

E:\PUBLAW\PUBL003.119

APPS06

PsN: PUBL003

�