(2) Section 2 of such Code is amended by strik-
ing subsection (b) and by redesignating subsections 
(c), (d), and (e) as subsections (b), (c), and (d), re-
spectively. 
(3) Section 25B(b) of such Code is amended by 
striking the portion of the table related to head of 
a household. 
(4) Section 63(c)(2) of such Code is amended—
(A) by striking subparagraph (B), and 
(B) by redesignating subparagraphs (C) 
and (D) as subparagraphs (B) and (C), respec-
tively. 
(5) Section 151(c)(6)(B)(iii) of such Code is 
amended by striking ‘‘or a head of a household (as 
such terms are defined in section 2)’’ and inserting 
‘‘(as defined in section 2)’’. 
(6) Section 151(c)(6)(C) of such Code is 
amended by striking ‘‘, section 2(b)(1)(A),’’. 
(7) Section 151(e)(3)(C) of such Code is 
amended—
(A) by striking clause (ii), 
(B) in clause (iii), by striking ‘‘or head of 
a household’’, and 
(C) by redesignating clauses (iii) and (iv) 
as clauses (ii) and (iii), respectively.
(8) Section 152(f)(5)(B)(iii) of such Code, as 
amended by title I, is amended to read as follows: 
‘‘(iii) whether an individual is a sur-
viving spouse (as defined in section 2), 
and’’. 
(9) Section 3402(r)(2)(A) of such Code is 
amended by striking ‘‘section 63(c)(2)(C)’’ and in-
serting ‘‘section 63(c)(2)(B)’’. 
(10) Section 6012(a)(1)(A) of such Code is 
amended—
(A) in clause (i), by striking ‘‘is not a head 
of a household (as defined in section 2(b)),’’, 
(B) by striking clause (ii), 
(C) by redesignating clauses (iii) and (iv) 
as clauses (ii) and (iii), respectively, and
(D) in the last sentence, by striking 
‘‘Clause (iv)’’ and inserting ‘‘Clause (iii)’’ and 
by striking ‘‘151(c)’’ and inserting ‘‘151(d)’’. 
(11) Section 6012(a)(1)(B) of such Code is 
amended—
(A) by striking ‘‘clause (i), (ii), or (iii)’’ 
and inserting ‘‘clause (i) or (ii)’’, and 
(B) by striking ‘‘clause (iv)’’ and inserting 
‘‘clause (iii)’’.
(12)(A) Paragraph (6) of section 1(f) of such 
Code is amended by striking ‘‘151(d)(4)(A)’’ and in-
serting ‘‘151(e)(4)(A)’’. 
(B) Subparagraph (C) of section 642(b)(2) of 
such Code is amended by striking ‘‘151(d)’’ and in-
serting ‘‘151(e)’’. 
(C) Paragraph (1) of section 3402(f) of such 
Code is amended by striking ‘‘151(d)(2)’’ and insert-
ing ‘‘151(e)(2)’’. 
(D) Subparagraph (B) of section 3402(r)(2) of 
such Code is amended by striking ‘‘151(d)’’ and in-
serting ‘‘151(e)’’. 
(E) Clause (ii) of section 6012(a)(1)(D) of such 
Code is amended—
(i) by striking ‘‘151(d)’’ and inserting 
‘‘151(e)’’, and 
(ii) by striking ‘‘151(d)(2)’’ and inserting 
‘‘151(e)(2)’’. 
(F) The next to the last sentence of section 
6013(b)(3)(A) of such Code is amended by striking 
‘‘151(d)’’ and inserting ‘‘151(e)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2003.
SEC. 202. TREATMENT OF GOVERNMENT BENEFITS IN DE-
TERMINING SUPPORT AND COST OF MAIN-
TAINING HOUSEHOLD. 
(a) DEPENDENCY EXEMPTION.—Section 152 of the 
Internal Revenue Code of 1986, as amended by title I, 
is amended by adding at the end the following new sub-
section: 
‘‘(g) SPECIAL RULE RELATING TO TREATMENT OF 
GOVERNMENT BENEFITS IN DETERMINING SUPPORT.—
For purposes of this part, any means-tested benefits ob-
tained under programs described in section 6103(l)(7) or 
substantially similar government programs shall not be 
taken into account for purposes of determining—
‘‘(1) whether over half of the support of an in-
dividual for a calendar year is received from a tax-
payer, and 
‘‘(2) whether over half of the cost of maintain-
ing a household is furnished by a taxpayer.’’. 
(b) DEPENDENT CARE CREDIT.—Section 21(e)(1) of 
such Code is amended by adding at the end the following: 
‘‘Any means-tested benefits obtained under programs de-
scribed in section 6103(l)(7) or substantially similar gov-
ernment programs shall not be taken into account for pur-
poses of determining whether over half of the cost of main-
taining a household is furnished by the individual.’’.
(c) MARITAL STATUS.—Section 7703 of such Code 
(relating to determination of marital status) is amended 
by adding at the end the following new subsection: 
‘‘(c) SPECIAL RULE RELATING TO TREATMENT OF 
GOVERNMENT BENEFITS
IN DETERMINING COST
OF 
MAINTAINING HOUSEHOLD.—For purposes of subsection 
(b)(2), any means-tested benefits obtained under pro-
grams described in section 6103(l)(7) or substantially 
similar government programs shall not be taken into ac-
count for purposes of determining whether over half of the 
cost of maintaining a household is furnished by the indi-
vidual.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2003.
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