In the Senate of the United States,
June 5, 2003.
Resolved, That the bill from the House of Representa-
tives (H.R. 1308) entitled ‘‘An Act to amend the Internal
Revenue Code of 1986 to end certain abusive tax practices,
to provide tax relief and simplification, and for other pur-
poses.’’, do pass with the following
AMENDMENTS:
Strike out all after the enacting clause and insert:
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Relief for Working Fam-
ilies Tax Act of 2003’’.
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TITLE I—CHILD TAX CREDIT
SEC. 101. ACCELERATION OF INCREASE IN REFUNDABILITY
OF THE CHILD TAX CREDIT.
(a) ACCELERATION OF REFUNDABILITY.—
(1) IN GENERAL.—Section 24(d)(1)(B)(i) of the
Internal Revenue Code of 1986 (relating to portion of
credit refundable) is amended by striking ‘‘(10 per-
cent in the case of taxable years beginning before Jan-
uary 1, 2005)’’.
(2) ADVANCE PAYMENT.—Subsection (b) of sec-
tion 6429 of such Code (relating to advance payment
of portion of increased child credit for 2003) is
amended by striking ‘‘and’’ at the end of paragraph
(2), by striking the period at the end of paragraph (3)
and inserting ‘‘, and’’, and by adding at the end the
following new paragraph:
‘‘(4) section 24(d)(1)(B)(i) applied without re-
gard to the first parenthetical therein.’’.
(3) EARNED INCOME INCLUDES COMBAT PAY.—
Section 24(d)(1) of such Code is amended by adding
at the end the following new sentence: ‘‘For purposes
of subparagraph (B), any amount excluded from gross
income by reason of section 112 shall be treated as
earned income which is taken into account in com-
puting taxable income for the taxable year.’’.
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(b) EFFECTIVE DATES.—
(1) 
SUBSECTIONS
(a)(1) 
AND
(a)(3).—The
amendments made by subsections (a)(1) and (a)(3)
shall apply to taxable years beginning after December
31, 2002.
(2) SUBSECTION (a)(2).—The amendments made
by subsection (a)(2) shall take effect as if included in
the amendments made by section 101(b) of the Jobs
and Growth Tax Relief Reconciliation Act of 2003.
SEC. 102. REDUCTION IN MARRIAGE PENALTY IN CHILD TAX
CREDIT.
(a) IN GENERAL.—Section 24(b)(2) of the Internal
Revenue Code of 1986 (defining threshold amount) is
amended—
(1) by inserting ‘‘($115,000 for taxable years be-
ginning in 2008 or 2009, and $150,000 for taxable
years beginning in 2010)’’ after ‘‘$110,000’’, and
(2) by striking ‘‘$55,000’’ in subparagraph (C)
and inserting ‘‘1⁄2 of the amount in effect under sub-
paragraph (A)’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall apply to taxable years beginning after Decem-
ber 31, 2002.
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SEC. 103. APPLICATION OF EGTRRA SUNSET TO THIS SEC-
TION.
Each amendment made by this title shall be subject
to title IX of the Economic Growth and Tax Relief Rec-
onciliation Act of 2001 to the same extent and in the same
manner as the provision of such Act to which such amend-
ment relates.
TITLE II—UNIFORM DEFINITION
OF CHILD
SEC. 201. UNIFORM DEFINITION OF CHILD, ETC.
Section 152 of the Internal Revenue Code of 1986 is
amended to read as follows:
‘‘SEC. 152. DEPENDENT DEFINED.
‘‘(a) IN GENERAL.—For purposes of this subtitle, the
term ‘dependent’ means—
‘‘(1) a qualifying child, or
‘‘(2) a qualifying relative.
‘‘(b) EXCEPTIONS.—For purposes of this section—
‘‘(1) DEPENDENTS
INELIGIBLE.—If an indi-
vidual is a dependent of a taxpayer for any taxable
year of such taxpayer beginning in a calendar year,
such individual shall be treated as having no depend-
ents for any taxable year of such individual begin-
ning in such calendar year.
‘‘(2) MARRIED
DEPENDENTS.—An individual
shall not be treated as a dependent of a taxpayer
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under subsection (a) if such individual has made a
joint return with the individual’s spouse under sec-
tion 6013 for the taxable year beginning in the cal-
endar year in which the taxable year of the taxpayer
begins.
‘‘(3) CITIZENS OR NATIONALS OF OTHER COUN-
TRIES.—
‘‘(A) IN GENERAL.—The term ‘dependent’
does not include an individual who is not a cit-
izen or national of the United States unless such
individual is a resident of the United States or
a country contiguous to the United States.
‘‘(B) EXCEPTION FOR ADOPTED CHILD.—
Subparagraph (A) shall not exclude any child of
a taxpayer (within the meaning of subsection
(f)(1)(B)) from the definition of ‘dependent’ if—
‘‘(i) for the taxable year of the tax-
payer, the child’s principal place of abode is
the home of the taxpayer, and
‘‘(ii) the taxpayer is a citizen or na-
tional of the United States.
‘‘(c) QUALIFYING
CHILD.—For purposes of this
section—
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‘‘(1) IN GENERAL.—The term ‘qualifying child’
means, with respect to any taxpayer for any taxable
year, an individual—
‘‘(A) who bears a relationship to the tax-
payer described in paragraph (2),
‘‘(B) who has the same principal place of
abode as the taxpayer for more than one-half of
such taxable year,
‘‘(C) who meets the age requirements of
paragraph (3), and
‘‘(D) who has not provided over one-half of
such individual’s own support for the calendar
year in which the taxable year of the taxpayer
begins.
‘‘(2) RELATIONSHIP
TEST.—For purposes of
paragraph (1)(A), an individual bears a relationship
to the taxpayer described in this paragraph if such
individual is—
‘‘(A) a child of the taxpayer or a descendant
of such a child, or
‘‘(B) a brother, sister, stepbrother, or step-
sister of the taxpayer or a descendant of any
such relative.
‘‘(3) AGE REQUIREMENTS.—
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‘‘(A) IN GENERAL.—For purposes of para-
graph (1)(C), an individual meets the require-
ments of this paragraph if such individual—
‘‘(i) has not attained the age of 19 as
of the close of the calendar year in which
the taxable year of the taxpayer begins, or
‘‘(ii) is a student who has not attained
the age of 24 as of the close of such calendar
year.
‘‘(B) SPECIAL
RULE
FOR
DISABLED.—In
the case of an individual who is permanently
and totally disabled (as defined in section
22(e)(3)) at any time during such calendar year,
the requirements of subparagraph (A) shall be
treated as met with respect to such individual.
‘‘(4) SPECIAL RULE RELATING TO 2 OR MORE
CLAIMING QUALIFYING CHILD.—
‘‘(A) IN GENERAL.—Except as provided in
subparagraph (B) and subsection (e), if (but for
this paragraph) an individual may be and is
claimed as a qualifying child by 2 or more tax-
payers for a taxable year beginning in the same
calendar year, such individual shall be treated as
the qualifying child of the taxpayer who is—
‘‘(i) a parent of the individual, or
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‘‘(ii) if clause (i) does not apply, the
taxpayer with the highest adjusted gross in-
come for such taxable year.
‘‘(B) MORE
THAN
PARENT
CLAIMING
QUALIFYING
CHILD.—If the parents claiming
any qualifying child do not file a joint return to-
gether, such child shall be treated as the quali-
fying child of—
‘‘(i) the parent with whom the child re-
sided for the longest period of time during
the taxable year, or
‘‘(ii) if the child resides with both par-
ents for the same amount of time during
such taxable year, the parent with the high-
est adjusted gross income.
‘‘(d) QUALIFYING RELATIVE.—For purposes of this
section—
‘‘(1) IN
GENERAL.—The term ‘qualifying rel-
ative’ means, with respect to any taxpayer for any
taxable year, an individual—
‘‘(A) who bears a relationship to the tax-
payer described in paragraph (2),
‘‘(B) whose gross income for the calendar
year in which such taxable year begins is less
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than the exemption amount (as defined in sec-
tion 151(d)),
‘‘(C) with respect to whom the taxpayer
provides over one-half of the individual’s support
for the calendar year in which such taxable year
begins, and
‘‘(D) who is not a qualifying child of such
taxpayer or of any other taxpayer for any tax-
able year beginning in the calendar year in
which such taxable year begins.
‘‘(2) RELATIONSHIP.—For purposes of para-
graph (1)(A), an individual bears a relationship to
the taxpayer described in this paragraph if the indi-
vidual is any of the following with respect to the tax-
payer:
‘‘(A) A child or a descendant of a child.
‘‘(B) A brother, sister, stepbrother, or step-
sister.
‘‘(C) The father or mother, or an ancestor of
either.
‘‘(D) A stepfather or stepmother.
‘‘(E) A son or daughter of a brother or sis-
ter of the taxpayer.
‘‘(F) A brother or sister of the father or
mother of the taxpayer.
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‘‘(G) A son-in-law, daughter-in-law, father-
in-law, mother-in-law, brother-in-law, or sister-
in-law.
‘‘(H) An individual (other than an indi-
vidual who at any time during the taxable year
was the spouse, determined without regard to
section 7703, of the taxpayer) who, for the tax-
able year of the taxpayer, has as such individ-
ual’s principal place of abode the home of the
taxpayer and is a member of the taxpayer’s
household.
‘‘(3) SPECIAL
RULE
RELATING
TO
MULTIPLE
SUPPORT AGREEMENTS.—For purposes of paragraph
(1)(C), over one-half of the support of an individual
for a calendar year shall be treated as received from
the taxpayer if—
‘‘(A) no one person contributed over one-half
of such support,
‘‘(B) over one-half of such support was re-
ceived from 2 or more persons each of whom, but
for the fact that any such person alone did not
contribute over one-half of such support, would
have been entitled to claim such individual as a
dependent for a taxable year beginning in such
calendar year,
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‘‘(C) the taxpayer contributed over 10 per-
cent of such support, and
‘‘(D) each person described in subparagraph
(B) (other than the taxpayer) who contributed
over 10 percent of such support files a written
declaration (in such manner and form as the
Secretary may by regulations prescribe) that
such person will not claim such individual as a
dependent for any taxable year beginning in
such calendar year.
‘‘(4) SPECIAL RULE RELATING TO INCOME OF
HANDICAPPED DEPENDENTS.—
‘‘(A) IN GENERAL.—For purposes of para-
graph (1)(B), the gross income of an individual
who is permanently and totally disabled (as de-
fined in section 22(e)(3)) at any time during the
taxable year shall not include income attrib-
utable to services performed by the individual at
a sheltered workshop if—
‘‘(i) the availability of medical care at
such workshop is the principal reason for
the individual’s presence there, and
‘‘(ii) the income arises solely from ac-
tivities at such workshop which are incident
to such medical care.
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‘‘(B) SHELTERED
WORKSHOP
DEFINED.—
For purposes of subparagraph (A), the term
‘sheltered workshop’ means a school—
‘‘(i) which provides special instruction
or training designed to alleviate the dis-
ability of the individual, and
‘‘(ii) which is operated by an organiza-
tion described in section 501(c)(3) and ex-
empt from tax under section 501(a), or by
a State, a possession of the United States,
any political subdivision of any of the fore-
going, the United States, or the District of
Columbia.
‘‘(5) SPECIAL SUPPORT TEST IN CASE OF STU-
DENTS.—For purposes of paragraph (1)(C), in the
case of an individual who is—
‘‘(A) a child of the taxpayer, and
‘‘(B) a student,
amounts received as scholarships for study at an edu-
cational 
organization 
described 
in 
section
170(b)(1)(A)(ii) shall not be taken into account in de-
termining whether such individual received more than
one-half of such individual’s support from the tax-
payer.
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‘‘(6) SPECIAL RULES FOR SUPPORT.—For pur-
poses of this subsection—
‘‘(A) payments to a spouse which are in-
cludible in the gross income of such spouse under
section 71 or 682 shall not be treated as a pay-
ment by the payor spouse for the support of any
dependent,
‘‘(B) amounts expended for the support of a
child or children shall be treated as received from
the noncustodial parent (as defined in subsection
(e)(3)(B)) to the extent that such parent provided
amounts for such support, and
‘‘(C) in the case of the remarriage of a par-
ent, support of a child received from the parent’s
spouse shall be treated as received from the par-
ent.
‘‘(e) SPECIAL RULE FOR DIVORCED PARENTS.—
‘‘(1) IN GENERAL.—Notwithstanding subsection
(c)(4) or (d)(1)(C), if—
‘‘(A) a child receives over one-half of the
child’s support during the calendar year from
the child’s parents—
‘‘(i) who are divorced or legally sepa-
rated under a decree of divorce or separate
maintenance,
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‘‘(ii) who are separated under a writ-
ten separation agreement, or
‘‘(iii) who live apart at all times dur-
ing the last 6 months of the calendar year,
and
‘‘(B) such child is in the custody of 1 or
both of the child’s parents for more than 1⁄2 of
the calendar year,
such child shall be treated as being the qualifying
child or qualifying relative of the noncustodial parent
for a calendar year if the requirements described in
paragraph (2) are met.
‘‘(2) REQUIREMENTS.—For purposes of para-
graph (1), the requirements described in this para-
graph are met if—
‘‘(A) a decree of divorce or separate mainte-
nance or written separation agreement between
the parents applicable to the taxable year begin-
ning in such calendar year provides that—
‘‘(i) the noncustodial parent shall be
entitled to any deduction allowable under
section 151 for such child, or
‘‘(ii) the custodial parent will sign a
written declaration (in such manner and
form as the Secretary may prescribe) that
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such parent will not claim such child as a
dependent for such taxable year, and
‘‘(B) in the case of such an agreement exe-
cuted before January 1, 1985, the noncustodial
parent provides at least $600 for the support of
such child during such calendar year.
‘‘(3) CUSTODIAL
PARENT
AND
NONCUSTODIAL
PARENT.—For purposes of this subsection—
‘‘(A) CUSTODIAL PARENT.—The term ‘custo-
dial parent’ means the parent with whom a
child shared the same principal place of abode
for the greater portion of the calendar year.
‘‘(B) NONCUSTODIAL
PARENT.—The term
‘noncustodial parent’ means the parent who is
not the custodial parent.
‘‘(4) 
EXCEPTION
FOR
MULTIPLE-SUPPORT
AGREEMENTS.—This subsection shall not apply in
any case where over one-half of the support of the
child is treated as having been received from a tax-
payer under the provision of subsection (d)(3).
‘‘(f) OTHER DEFINITIONS AND RULES.—For purposes
of this section—
‘‘(1) CHILD DEFINED.—
‘‘(A) IN GENERAL.—The term ‘child’ means
an individual who is—
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‘‘(i) a son, daughter, stepson, or step-
daughter of the taxpayer, or
‘‘(ii) an eligible foster child of the tax-
payer.
‘‘(B) ADOPTED
CHILD.—In determining
whether any of the relationships specified in sub-
paragraph (A)(i) or paragraph (4) exists, a le-
gally adopted individual of the taxpayer, or an
individual who is placed with the taxpayer by
an authorized placement agency for adoption by
the taxpayer, shall be treated as a child of such
individual by blood.
‘‘(C) ELIGIBLE FOSTER CHILD.—For pur-
poses of subparagraph (A)(ii), the term ‘eligible
foster child’ means an individual who is placed
with the taxpayer by an authorized placement
agency or by judgment, decree, or other order of
any court of competent jurisdiction.
‘‘(2) STUDENT
DEFINED.—The term ‘student’
means an individual who during each of 5 calendar
months during the calendar year in which the taxable
year of the taxpayer begins—
‘‘(A) is a full-time student at an edu-
cational 
organization 
described 
in 
section
170(b)(1)(A)(ii), or
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‘‘(B) is pursuing a full-time course of insti-
tutional on-farm training under the supervision
of an accredited agent of an educational organi-
zation described in section 170(b)(1)(A)(ii) or of
a State or political subdivision of a State.
‘‘(3) PLACE OF ABODE.—An individual shall not
be treated as having the same principal place of abode
of the taxpayer if at any time during the taxable year
of the taxpayer the relationship between the indi-
vidual and the taxpayer is in violation of local law.
‘‘(4) BROTHER AND SISTER.—The terms ‘brother’
and ‘sister’ include a brother or sister by the half
blood.
‘‘(5) TREATMENT OF MISSING CHILDREN.—
‘‘(A) IN GENERAL.—Solely for the purposes
referred to in subparagraph (B), a child of the
taxpayer—
‘‘(i) who is presumed by law enforce-
ment authorities to have been kidnapped by
someone who is not a member of the family
of such child or the taxpayer, and
‘‘(ii) who had, for the taxable year in
which the kidnapping occurred, the same
principal place of abode as the taxpayer for
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more than one-half of the portion of such
year before the date of the kidnapping,
shall be treated as meeting the requirement of
subsection (c)(1)(B) with respect to a taxpayer
for all taxable years ending during the period
that the individual is kidnapped.
‘‘(B) PURPOSES.—Subparagraph (A) shall
apply solely for purposes of determining—
‘‘(i) the deduction under section 151(c),
‘‘(ii) the credit under section 24 (relat-
ing to child tax credit),
‘‘(iii) whether an individual is a sur-
viving spouse or a head of a household (as
such terms are defined in section 2), and
‘‘(iv) the earned income credit under
section 32.
‘‘(C) COMPARABLE TREATMENT OF CERTAIN
QUALIFYING
RELATIVES.—For purposes of this
section, a child of the taxpayer—
‘‘(i) who is presumed by law enforce-
ment authorities to have been kidnapped by
someone who is not a member of the family
of such child or the taxpayer, and
‘‘(ii) who was (without regard to this
paragraph) a qualifying relative of the tax-
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payer for the portion of the taxable year be-
fore the date of the kidnapping,
shall be treated as a qualifying relative of the
taxpayer for all taxable years ending during the
period that the child is kidnapped.
‘‘(D) TERMINATION OF TREATMENT.—Sub-
paragraphs (A) and (C) shall cease to apply as
of the first taxable year of the taxpayer begin-
ning after the calendar year in which there is a
determination that the child is dead (or, if ear-
lier, in which the child would have attained age
18).
‘‘(6) CROSS REFERENCES.—
‘‘For provision treating child as dependent of both
parents for purposes of certain provisions, see sec-
tions 105(b), 132(h)(2)(B), and 213(d)(5).’’.
SEC. 202. MODIFICATIONS OF DEFINITION OF HEAD OF
HOUSEHOLD.
(a) HEAD
OF HOUSEHOLD.—Clause (i) of section
2(b)(1)(A) of the Internal Revenue Code of 1986 is amended
to read as follows:
‘‘(i) a qualifying child of the indi-
vidual (as defined in section 152(c), deter-
mined without regard to section 152(e)), but
not if such child—
‘‘(I) is married at the close of the
taxpayer’s taxable year, and
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‘‘(II) is not a dependent of such
individual 
by 
reason 
of 
section
152(b)(2) or 152(b)3), or both, or’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 2(b)(2) of the Internal Revenue Code
of 1986 is amended by striking subparagraph (A) and
by redesignating subparagraphs (B), (C), and (D) as
subparagraphs (A), (B), and (C), respectively.
(2) Clauses (i) and (ii) of section 2(b)(3)(B) of
such Code are amended to read as follows:
‘‘(i) subparagraph (H) of section
152(d)(2), or
‘‘(ii) paragraph (3) of section 152(d).’’.
SEC. 203. MODIFICATIONS OF DEPENDENT CARE CREDIT.
(a) IN GENERAL.—Section 21(a)(1) of the Internal
Revenue Code of 1986 is amended by striking ‘‘In the case
of an individual who maintains a household which includes
as a member one or more qualifying individuals (as defined
in subsection (b)(1))’’ and inserting ‘‘In the case of an indi-
vidual for which there are 1 or more qualifying individuals
(as defined in subsection (b)(1)) with respect to such indi-
vidual’’.
(b) QUALIFYING INDIVIDUAL.—Paragraph (1) of sec-
tion 21(b) of the Internal Revenue Code of 1986 is amended
to read as follows:
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‘‘(1) QUALIFYING INDIVIDUAL.—The term ‘quali-
fying individual’ means—
‘‘(A) a dependent of the taxpayer (as de-
fined in section 152(a)(1)) who has not attained
age 13,
‘‘(B) a dependent of the taxpayer who is
physically or mentally incapable of caring for
himself or herself and who has the same prin-
cipal place of abode as the taxpayer for more
than one-half of such taxable year, or
‘‘(C) the spouse of the taxpayer, if the
spouse is physically or mentally incapable of
caring for himself or herself and who has the
same principal place of abode as the taxpayer
for more than one-half of such taxable year.’’.
(c) CONFORMING AMENDMENT.—Paragraph (1) of sec-
tion 21(e) of the Internal Revenue Code of 1986 is amended
to read as follows:
‘‘(1) PLACE OF ABODE.—An individual shall not
be treated as having the same principal place of abode
of the taxpayer if at any time during the taxable year
of the taxpayer the relationship between the indi-
vidual and the taxpayer is in violation of local law.’’.
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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 pro-
viding 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)’’.
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(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 taxpayer
for the taxable year.’’.
SEC. 207. TECHNICAL AND CONFORMING AMENDMENTS.
(1) Section 2(a)(1)(B)(i) 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’’.
(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 sec-
tion 152(e)(3)(A)’’.
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(3) Section 21(e)(6)(B) of such Code is amended
by striking ‘‘section 151(c)(3)’’ and inserting ‘‘section
152(f)(1)’’.
(4) Section 25B(c)(2)(B) of such Code is amend-
ed 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 amended
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’’.
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(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 amended
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 amend-
ed by inserting ‘‘, determined without regard to sub-
sections (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 in-
serting ‘‘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 amended
by inserting ‘‘(determined without regard to sub-
sections (b)(1), (b)(2), and (d)(1)(B) thereof)’’ after
‘‘section 152’’.
†
HR 1308 EAS
(16) Section 170(g)(3) 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)’’.
(17) Section 213(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’’.
(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 ‘‘sub-
paragraphs (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 amended
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 amend-
ed by striking ‘‘paragraphs (1) through (8) of section
152(a)’’ and inserting ‘‘subparagraphs (A) through
(G) of section 152(d)(2)’’.