‘‘(A) an individual who is married and who 
files a separate return— 
‘‘(i) maintains as his home a house-
hold which constitutes for more than one- 
half of the taxable year the principal place 
of abode of a qualifying individual, and 
‘‘(ii) furnishes over half of the cost of 
maintaining such household during the 
taxable year, and 
‘‘(B) during the last 6 months of such tax-
able year such individual’s spouse is not a mem-
ber of such household, 
such individual shall not be considered as married. 
‘‘(5) SPECIAL DEPENDENCY TEST IN CASE OF 
DIVORCED PARENTS, ETC.—If— 
‘‘(A) section 152(e) applies to any child 
with respect to any calendar year, and 
‘‘(B) such child is under the age of 13 or 
is physically or mentally incapable of caring for 
himself, 
in the case of any taxable year beginning in such 
calendar year, such child shall be treated as a quali-
fying individual described in subparagraph (A) or 
(B) of subsection (b)(1) (whichever is appropriate) 
with respect to the custodial parent (as defined in 
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section 152(e)(4)(A)), and shall not be treated as a 
qualifying individual with respect to the noncustodial 
parent. 
‘‘(6) PAYMENTS TO RELATED INDIVIDUALS.— 
No credit shall be allowed under subsection (a) for 
any amount paid by the taxpayer to an individual— 
‘‘(A) with respect to whom, for the taxable 
year, a deduction under section 151(c) (relating 
to deduction for personal exemptions for de-
pendents) is allowable either to the taxpayer or 
his spouse, or 
‘‘(B) who is a child of the taxpayer (within 
the meaning of section 152(f)(1)) who has not 
attained the age of 19 at the close of the tax-
able year. 
For purposes of this paragraph, the term ‘taxable 
year’ means the taxable year of the taxpayer in 
which the service is performed. 
‘‘(7) STUDENT.—The term ‘student’ means an 
individual who during each of 5 calendar months 
during the taxable year is a full-time student at an 
educational organization. 
‘‘(8) EDUCATIONAL ORGANIZATION.—The term 
‘educational organization’ means an educational or-
ganization described in section 170(b)(1)(A)(ii). 
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‘‘(9) IDENTIFYING
INFORMATION
REQUIRED 
WITH RESPECT TO SERVICE PROVIDER.—No credit 
shall be allowed under subsection (a) for any amount 
paid to any person unless— 
‘‘(A) the name, address, and taxpayer 
identification number of such person are in-
cluded on the return claiming the credit, or 
‘‘(B) if such person is an organization de-
scribed in section 501(c)(3) and exempt from 
tax under section 501(a), the name and address 
of such person are included on the return 
claiming the credit. 
In the case of a failure to provide the information 
required under the preceding sentence, the preceding 
sentence shall not apply if it is shown that the tax-
payer exercised due diligence in attempting to pro-
vide the information so required. 
‘‘(10) IDENTIFYING
INFORMATION
REQUIRED 
WITH RESPECT TO QUALIFYING INDIVIDUALS.—No 
credit shall be allowed under this section with re-
spect to any qualifying individual unless the TIN of 
such individual is included on the return claiming 
the credit. 
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‘‘(g) REGULATIONS.—The Secretary shall issue such 
regulations or other guidance as may be necessary or ap-
propriate to carry out the purposes of this section.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 1324(b) of title 31 is amended by 
inserting ‘‘36C,’’ after ‘‘36B,’’. 
(2) Section 21 of such Code is repealed. 
(3) Section 45F(C)(1)(A)(iv) of such Code, as 
added by this Act, is amended by striking ‘‘section 
21(b)(1)(A)’’ and inserting ‘‘section 36C(b)(1)(A)’’. 
(4) The table of sections for subpart A of part 
IV of subchapter A of chapter 1 of such Code is 
amended by striking the item relating to section 21. 
(5) Section 6211(b)(4)(A) of such Code is 
amended by striking ‘‘21 by reason of subsection (g) 
thereof,’’. 
(6) Section 6213(g)(2) of such Code is amend-
ed— 
(A) in subparagraph (H), by striking ‘‘sec-
tion 21’’ and inserting ‘‘section 36C’’, and 
(B) in subparagraph (L)— 
(i) by striking ‘‘21,’’, and 
(ii) by inserting ‘‘36C,’’ after ‘‘32,’’. 
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(7) The following sections of such Code are 
each amended by striking ‘‘section 21(e)’’ and in-
serting ‘‘section 36C(e)’’. 
(A) Section 23(f)(1). 
(B) Section 35(g)(6). 
(C) Section 129(a)(2)(C), as amended by 
this Act. 
(8) Section 129 of such Code is further amend-
ed— 
(A) in subsection (b)(2), by striking ‘‘sec-
tion 
21(d)(2)’’ 
and 
inserting 
‘‘section 
36C(d)(2)’’, and 
(B) in subsection (e)(1), by striking ‘‘sec-
tion 
21(b)(2)’’ 
and 
inserting 
‘‘section 
36C(b)(2)’’. 
(9) Section 213(e) of such Code is amended by 
striking ‘‘section 21’’ and inserting ‘‘section 36C’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 36B the following new item: 
‘‘Sec. 36C. Expenses for household and dependent care services necessary for 
gainful employment.’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this section. 
Æ 
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