‘‘(E) SPECIAL RULES FOR SUPPORT.—For 
purposes of this subsection— 
‘‘(i) 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, and 
‘‘(ii) in the case of the remarriage of 
a parent, support of a child received from 
the parent’s spouse shall be treated as re-
ceived from the parent.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 152 of such Code is amended 
by striking subsection (e) (relating to support 
test in case of child of divorced parents, etc.). 
(B) Paragraph (6) of section 1(f) of such 
Code is amended— 
(i) in subparagraph (A) by striking 
‘‘151(d)(4)’’ and inserting ‘‘151(e)(4)’’, 
and 
(ii) in subparagraph (B) by striking 
‘‘151(d)(3)(A)’’ 
and 
inserting 
‘‘151(e)(3)(A)’’. 
(C) Paragraph (5) of section 21(e) of such 
Code is amended—
(i) by striking ‘‘paragraph (2) or (4) 
of section 152(e)’’ and inserting ‘‘section 
151(c)(7)’’, and 
(ii) by striking ‘‘section 152(e)(1)’’ 
and inserting ‘‘section 151(c)(7)’’. 
(D) Sections 21(e)(6) and 129(c) of such 
Code are each amended— 
(i) by striking ‘‘151(c)’’ and inserting 
‘‘151(d)’’, and 
(ii) by striking ‘‘151(c)(3)’’ and in-
serting ‘‘151(d)(3)’’. 
(E) Sections 25B(c)(2)(B), 32(c)(3)(C)(ii), 
152(d)(2), and 2032A(c)(7)(D) of such Code 
are each amended by striking ‘‘151(c)(4)’’ and 
inserting ‘‘151(d)(4)’’. 
(F) 
Sections 
72(t)(7)(A)(iii) 
and 
132(h)(2)(B) of such Code are each amended 
by 
striking 
‘‘151(c)(3)’’ 
and 
inserting 
‘‘151(d)(3)’’. 
(G) Clause (i) of section 642(b)(2)(C) of 
such Code is amended— 
(i) by striking ‘‘151(d)’’ and inserting 
‘‘151(e)’’, and 
(ii) by striking ‘‘ 151(d)(3)(C)(iii)’’ 
and inserting ‘‘ 151(e)(3)(C)(iii)’’.
(H) Paragraph (1) of section 3402(f) of 
such Code is amended— 
(i) in subparagraph (A) by striking 
‘‘151(d)(2)’’ and inserting ‘‘151(e)(2)’’, 
and 
(ii) in subparagraph (C) by striking 
‘‘151(c)’’ and inserting ‘‘151(d)’’. 
(I) 
Subparagraph 
(B) 
of 
section 
3402(r)(2) of such Code is amended by striking 
‘‘151(d)’’ and inserting ‘‘151(e)’’. 
(J) Paragraph (1) of section 6012(a) of 
such Code is amended— 
(i) in subparagraph (A) by striking 
‘‘151(c)’’ and inserting ‘‘151(d)’’, and 
(ii) in subparagraph (D)(ii)— 
(I) by striking ‘‘151(d)’’ and in-
serting ‘‘151(e)’’, and 
(II) by striking ‘‘151(d)(2)’’ and 
inserting ‘‘151(e)(2)’’. 
(K) 
The 
last 
sentence 
of 
section 
6013(b)(3)(A) of such Code is amended by 
striking ‘‘151(d)’’ and inserting ‘‘151(e)’’. 
(L) Section 7703(b)(1) of such Code is 
amended by striking ‘‘151(c)(3)’’ and inserting 
‘‘151(c)(2)’’.
(b) APPLICATION OF UNIFORM DEFINITION TO DE-
PENDENT CARE CREDIT.— 
(1) IN GENERAL.—Section 21(b)(1)(A) of such 
Code is amended to read as follows: 
‘‘(A) a qualifying child of the taxpayer (as 
defined in section 151(c)) who has not attained 
age 13,’’. 
(2) REPEAL OF MAINTENANCE OF HOUSEHOLD 
TEST.—Section 21(a)(1) of such Code is amended 
by striking ‘‘who maintains a household which in-
cludes as a member’’ and inserting ‘‘with respect to 
whom there are’’. 
(c) APPLICATION
OF
UNIFORM
DEFINITION
TO 
CHILD TAX CREDIT.—Section 24(c)(1) of such Code is 
amended to read as follows: 
‘‘(1) IN GENERAL.—The term ‘qualifying child’ 
means a qualifying child of the taxpayer (as defined 
in section 151(c)) who has not attained age 17 as 
of the close of the calendar year in which the taxable 
year of the taxpayer begins.’’. 
(d) APPLICATION
OF
UNIFORM
DEFINITION
TO 
EARNED INCOME CREDIT.— 
(1) IN
GENERAL.—Paragraph (3) of section 
32(c) of such Code 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 151(c)). 
‘‘(B) PLACE OF ABODE.—For purposes of 
subparagraph (A), the requirements of section 
151(c)(2)(B) shall be met only if the principal 
place of abode is in the United States. 
‘‘(C) IDENTIFICATION REQUIREMENTS.— 
‘‘(i) IN GENERAL.—A qualifying child 
shall not be taken into account under sub-
section (b) unless the taxpayer includes the 
name, age, and TIN of the qualifying child 
on the return of tax for the taxable year. 
‘‘(ii) OTHER
METHODS.—The Sec-
retary may prescribe other methods for 
providing the information described in 
clause (i).’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 32(c)(1) of such Code is 
amended by striking subparagraph (C) and by 
redesignating subparagraphs (D), (E), (F), and 
(G) as subparagraphs (C), (D), (E), and (F), 
respectively.