tion to be available if the individual’s par-
ents or guardians are absent.
‘‘(C) PSYCHOLOGICAL
DISABILITY
DE-
FINED.—In this section, the term ‘psychological
disability’ shall refer to diagnosable clinical con-
ditions on Axis I or Axis II of the current edi-
tion of the American Psychiatric Association’s
Diagnostic and Statistical Manual of Mental
Disorders and is of a severity that requires sub-
stantial supervision or residence in a psychiatric
hospital or similar residential facility approved
by the Secretary.
‘‘(D) MENTAL RETARDATION DEFINED.—
In this section, the term ‘mental retardation’
shall have the same meaning as ‘developmental
disabilities’ as defined in section 102 of the De-
velopmental Disabilities Assistance and Bill of
Rights Act (42 U.S.C. 6000) consistent with
the requirements of section 305(a)(2)(E) and is
of a severity that requires substantial super-
vision or residence in an intermediate care facil-
ity for the mentally retarded, or similar residen-
tial facility approved by the Secretary of Health
and Human Services.
‘‘(2) ELIGIBLE CAREGIVER.—
‘‘(A) IN GENERAL.—A taxpayer shall be
treated as an eligible caregiver for any taxable
year with respect to the following individuals:
‘‘(i) The taxpayer.
‘‘(ii) The taxpayer’s spouse.
‘‘(iii) An individual with respect to
whom the taxpayer is allowed a deduction
under section 151 for the taxable year.
‘‘(iv) An individual who would be de-
scribed in clause (iii) for the taxable year
if section 151(c)(1)(A) were applied by
substituting for the exemption amount an
amount equal to the sum of the exemption
amount, the standard deduction under sec-
tion 63(c)(2)(C), and any additional stand-
ard deduction under section 63(c)(3) which
would be applicable to the individual if
clause (iii) applied.
‘‘(v) An individual who would be de-
scribed in clause (iii) for the taxable year
if—
‘‘(I) the requirements of clause
(iv) are met with respect to the indi-
vidual, and
‘‘(II) the requirements of sub-
paragraph (B) are met with respect to
the individual in lieu of the support
test of section 152(a).
‘‘(B) RESIDENCY
TEST.—The require-
ments of this subparagraph are met if an indi-
vidual has as his principal place of abode the
home of the taxpayer and—
‘‘(i) in the case of an individual who
is an ancestor or descendant of the tax-
payer or the taxpayer’s spouse, is a mem-
ber of the taxpayer’s household for over
half the taxable year, or
‘‘(ii) in the case of any other indi-
vidual, is a member of the taxpayer’s
household for the entire taxable year.
‘‘(C) SPECIAL RULES WHERE MORE THAN
1 ELIGIBLE CAREGIVER.—
‘‘(i) IN GENERAL.—If more than 1 in-
dividual is an eligible caregiver with re-
spect to the same applicable individual for
taxable years ending with or within the
same calendar year, a taxpayer shall be
treated as the eligible caregiver if each
such individual (other than the taxpayer)
files a written declaration (in such form
and manner as the Secretary may pre-
scribe) that such individual will not claim
such applicable individual for the credit
under this section.
‘‘(ii) NO AGREEMENT.—If each indi-
vidual required under clause (i) to file a
written declaration under clause (i) does
not do so, the individual with the highest
modified adjusted gross income (as defined
in section 32(c)(5)) shall be treated as the
eligible caregiver.
‘‘(iii) MARRIED
INDIVIDUALS
FILING
SEPARATELY.—In the case of married indi-
viduals filing separately, the determination
under this subparagraph as to whether the
husband or wife is the eligible caregiver
shall be made under the rules of clause (ii)
(whether or not one of them has filed a
written declaration under clause (i)).
‘‘(d) IDENTIFICATION
REQUIREMENT.—No credit
shall be allowed under this section to a taxpayer with re-
spect to any applicable individual unless the taxpayer in-
cludes the name and taxpayer identification number of
such individual, and the identification number of the phy-
sician or licensed independent practitioner licensed by the
State to render relevant diagnosis certifying such indi-
vidual, on the return of tax for the taxable year.
‘‘(e) TAXABLE YEAR MUST BE FULL TAXABLE
YEAR.—Except in the case of a taxable year closed by rea-
son of the death of the taxpayer, no credit shall be allow-
able under this section in the case of a taxable year cov-
ering a period of less than 12 months.’’.
(b) CONFORMING AND CLERICAL AMENDMENTS.—
(1) Paragraph (2) of section 6213(g) of such
Code (relating to mathematical or clerical error) is
amended—
(A) by striking ‘‘and’’ at the end of sub-
paragraph (K), by striking the period at the
end of subparagraph (L) and inserting ‘‘, and’’,
and by inserting after subparagraph (L) the fol-
lowing new subparagraph:
‘‘(M) an omission of a correct TIN or phy-
sician identification required under section
24(e) (relating to family care credit) to be in-
cluded on a return.’’, and
(B) in the matter preceding clause (i) of
subparagraph (L), by striking ‘‘or 32’’ and in-
serting ‘‘32, or 35’’.