‘‘(B) MARRIED
INDIVIDUAL.—The term 
‘qualifying child’ shall not include an individual 
who is married as of the close of the taxpayer’s 
taxable year unless the taxpayer is entitled to 
a deduction under section 151 for such taxable 
year with respect to such individual (or would 
be so entitled but for section 152(e)). 
‘‘(C) PLACE OF ABODE.—For purposes of 
subparagraph (A), the requirements of section 
152(c)(1)(B) shall be met only if the principal 
place of abode is in the United States. 
‘‘(D) 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).’’. 
(b) CONFORMING AMENDMENTS.—
(1) Section 32(c)(1) of the Internal Revenue 
Code of 1986 is amended by striking subparagraph 
(C) and by redesignating subparagraphs (D), (E),
(F), and (G) as subparagraphs (C), (D), (E), and 
(F), respectively. 
(2) Section 32(c)(4) of such Code is amended 
by striking ‘‘(3)(E)’’ and inserting ‘‘(3)(C)’’. 
(3) Section 32(m) of such Code is amended by 
striking ‘‘subsections (c)(1)(F)’’ and inserting ‘‘sub-
sections (c)(1)(E)’’. 
SEC. 206. MODIFICATIONS OF DEDUCTION FOR PERSONAL 
EXEMPTION FOR DEPENDENTS. 
Subsection (c) of section 151 of the Internal Revenue 
Code of 1986 is amended to read as follows: 
‘‘(c) ADDITIONAL EXEMPTION FOR DEPENDENTS.—
An exemption of the exemption amount for each individual 
who is a dependent (as defined in section 152) of the tax-
payer for the taxable year.’’. 
SEC. 207. TECHNICAL AND CONFORMING AMENDMENTS. 
(1) Section 2(a)(1)(B)(i) of such Code is 
amended by inserting ‘‘, determined without regard 
to subsections (b)(1), (b)(2), and (d)(1)(B) thereof’’ 
after ‘‘section 152’’. 
(2) Section 21(e)(5) of the Internal Revenue 
Code of 1986 is amended—
(A) by striking ‘‘paragraph (2) or (4) of’’ 
in subparagraph (A), and
(B) by striking ‘‘within the meaning of sec-
tion 152(e)(1)’’ and inserting ‘‘as defined in 
section 152(e)(3)(A)’’. 
(3) Section 21(e)(6)(B) of such Code is amend-
ed by striking ‘‘section 151(c)(3)’’ and inserting 
‘‘section 152(f)(1)’’. 
(4) Section 25B(c)(2)(B) of such Code is 
amended by striking ‘‘151(c)(4)’’ and inserting 
‘‘152(f)(2)’’. 
(5)(A) Subparagraphs (A) and (B) of section 
51(i)(1) of such Code are each amended by striking 
‘‘paragraphs (1) through (8) of section 152(a)’’ both
places it appears and inserting ‘‘subparagraphs (A) 
through (G) of section 152(d)(2)’’. 
(B) Section 51(i)(1)(C) of such Code is amend-
ed 
by 
striking 
‘‘152(a)(9)’’ 
and 
inserting 
‘‘152(d)(2)(H)’’. 
(6) Section 72(t)(2)(D)(i)(III) of such Code is 
amended by inserting ‘‘, determined without regard 
to subsections (b)(1), (b)(2), and (d)(1)(B) thereof’’ 
after ‘‘section 152’’. 
(7) Section 72(t)(7)(A)(iii) of such Code is 
amended by striking ‘‘151(c)(3)’’ and inserting 
‘‘152(f)(1)’’.
(8) Section 42(i)(3)(D)(ii)(I) of such Code is 
amended by inserting ‘‘, determined without regard 
to subsections (b)(1), (b)(2), and (d)(1)(B) thereof’’ 
after ‘‘section 152’’. 
(9) Subsections (b) and (c)(1) of section 105 of 
such Code are amended by inserting ‘‘, determined 
without regard to subsections (b)(1), (b)(2), and 
(d)(1)(B) thereof’’ after ‘‘section 152’’. 
(10) Section 120(d)(4) of such Code is amend-
ed by inserting ‘‘(determined without regard to sub-
sections (b)(1), (b)(2), and (d)(1)(B) thereof)’’ after 
‘‘section 152’’. 
(11) Section 125(e)(1)(D) of such Code is 
amended by inserting ‘‘, determined without regard 
to subsections (b)(1), (b)(2), and (d)(1)(B) thereof’’ 
after ‘‘section 152’’. 
(12) Section 129(c)(2) of such Code is amended 
by striking ‘‘151(c)(3)’’ and inserting ‘‘152(f)(1)’’. 
(13) The first sentence of section 132(h)(2)(B) 
of such Code is amended by striking ‘‘151(c)(3)’’ 
and inserting ‘‘152(f)(1)’’. 
(14) Section 153 of such Code is amended by 
striking paragraph (1) and by redesignating para-
graphs (2), (3), and (4) as paragraphs (1), (2), and 
(3), respectively.
(15) Section 170(g)(1) of such Code is amend-
ed by inserting ‘‘(determined without regard to sub-
sections (b)(1), (b)(2), and (d)(1)(B) thereof)’’ after 
‘‘section 152’’. 
(16) Section 170(g)(3) of such Code is amend-
ed by striking ‘‘paragraphs (1) through (8) of sec-
tion 152(a)’’ and inserting ‘‘subparagraphs (A) 
through (G) of section 152(d)(2)’’. 
(17) Section 213(a) of such Code is amended 
by inserting ‘‘, determined without regard to sub-
sections (b)(1), (b)(2), and (d)(1)(B) thereof’’ after 
‘‘section 152’’. 
(18) The second sentence of section 213(d)(11) 
of such Code is amended by striking ‘‘paragraphs 
(1) through (8) of section 152(a)’’ and inserting 
‘‘subparagraphs 
(A) 
through 
(G) 
of 
section 
152(d)(2)’’. 
(19) Section 220(d)(2)(A) of such Code is 
amended by inserting ‘‘, determined without regard 
to subsections (b)(1), (b)(2), and (d)(1)(B) thereof’’ 
after ‘‘section 152’’. 
(20) Section 221(d)(4) of such Code is amend-
ed by inserting ‘‘(determined without regard to sub-
sections (b)(1), (b)(2), and (d)(1)(B) thereof)’’ after 
‘‘section 152’’.
(21) Section 529(e)(2)(B) of such Code is 
amended by striking ‘‘paragraphs (1) through (8) of 
section 152(a)’’ and inserting ‘‘subparagraphs (A) 
through (G) of section 152(d)(2)’’. 
(22) Section 2032A(c)(7)(D) of such Code is 
amended by striking ‘‘section 151(c)(4)’’ and insert-
ing ‘‘section 152(f)(2)’’. 
(23) Section 2057(d)(2)(B) of such Code is 
amended by inserting ‘‘, determined without regard 
to subsections (b)(1), (b)(2), and (d)(1)(B) thereof’’ 
after ‘‘section 152’’. 
(24) Section 7701(a)(17) of such Code is 
amended by striking ‘‘152(b)(4), 682,’’ and inserting 
‘‘682’’. 
(25) Section 7702B(f)(2)(C)(iii) of such Code is 
amended by striking ‘‘paragraphs (1) through (8) of 
section 152(a)’’ and inserting ‘‘subparagraphs (A) 
through (G) of section 152(d)(2)’’. 
(26) Section 7703(b)(1) of such Code is amend-
ed—
(A) by striking ‘‘151(c)(3)’’ and inserting 
‘‘152(f)(1)’’, and 
(B) by striking ‘‘paragraph (2) or (4) of’’.
SEC. 208. EFFECTIVE DATE. 
The amendments made by this title shall apply to tax-
able years beginning after December 31, 2003. 
TITLE III—CUSTOMS USER FEES 
SEC. 301. EXTENSION OF CUSTOMS USER FEES. 
Section 13031(j)(3) of the Consolidated Omnibus 
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) 
is amended by striking ‘‘September 30, 2003’’ and insert-
ing ‘‘March 31, 2010’’.
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