Page:United States Statutes at Large Volume 98 Part 1.djvu/848

 98 STAT. 800

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PUBLIC LAW 98-369—JULY 18, 1984 "(ii) the noncustodial parent provides at least $600 for the support of such child during such calendar year. For purposes of this subparagraph, amounts expended for the support of a child or children shall be treated as received from the noncustodial parent to the extent that such parent provided amounts for such support. "(B) QUALIFIED PRE-1985 INSTRUMENT.—For purposes of this paragraph, the term 'qualified pre-1985 instrument' means any decree of divorce or separate maintenance or written agreement— "(i) which is executed before January 1, 1985, "(ii) which on such date contains the provision described in subparagraph (A)(i), and "(iii) which is not modified on or after such date in a modification which expressly provides that this paragraph shall not apply to such decree or agreement. "(5) 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. "(6) CROSS REFERENCE.—

"For provision treating child as dependent of both parents for purposes of medical expense deduction, see section 213(d)(4)." (b) TREATMENT AS DEPENDENT OF BOTH PARENTS FOR MEDICAL EXPENSE DEDUCTION.—

26 USC 213. Post, p. 847.

(1) Subsection (d) of section 213 (relating to definitions) is amended by redesignating paragraphs (4), (5), and (6) as paragraphs (5), (6), and (7), respectively, and by inserting after paragraph (3) the following new paragraph:

Ante, p. 799.

ETC.—Any child to whom section 152(e) applies shall be treated as a dependent of both parents for purposes of this section." (2) Subsection (b) of section 105 is amended by adding at the end thereof the following new sentence: "Any child to whom section 152(e) applies shall be treated as a dependent of both parents for purposes of this subsection." (3) Paragraph (6) of section 213(d) (as redesignated by paragraph (D) is amended by striking out "the limitations of paragraph (4)" and inserting in lieu thereof "the limitations of paragraph (5)".

"(4) SPECIAL RULE IN THE CASE OF CHILD OF DIVORCED PARENTS,

26 USC 105.

(c) TREATMENT OF CERTAIN MARRIED INDIVIDUALS LIVING APART.—

26 USC 143.

(1) Subsection (b) of section 143 (relating to certain married individuals living apart) is amended to read as follows: "(b) CERTAIN MARRIED INDIVIDUALS LIVING APART.—For purposes

Ante, p. 799.

of those provisions of this title which refer to this subsection, if— "(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child (within the meaning of section 151(e)(3)) with respect to whom such individual is entitled to a deduction for the taxable year under section 151 (or would be so entitled but for paragraph (2) or (4) of section 152(e)), "(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and

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