118 STAT. 1169 PUBLIC LAW 108–311—OCT. 4, 2004 as earned income which is taken into account in computing taxable income for the taxable year.’’. (b) EARNED INCOME CREDIT.—Subparagraph (B) of section 32(c)(2) (relating to earned income) is amended— (1) by striking ‘‘and’’ at the end of clause (iv), (2) by striking the period at the end of clause (v) and inserting ‘‘, and’’, and (3) by adding at the end the following: ‘‘(vi) in the case of any taxable year ending— ‘‘(I) after the date of the enactment of this clause, and ‘‘(II) before January 1, 2006, a taxpayer may elect to treat amounts excluded from gross income by reason of section 112 as earned income.’’. (c) EFFECTIVE DATE.— (1) CHILD TAX CREDIT.—The amendment made by sub section (a) shall apply to taxable years beginning after December 31, 2003. (2) EARNED INCOME CREDIT.—The amendments made by subsection (b) shall apply to taxable years ending after the date of the enactment of this Act. SEC. 105. APPLICATION OF EGTRRA SUNSET TO THIS TITLE. Each amendment made by this title shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 to the same extent and in the same manner as the provision of such Act to which such amendment relates. TITLE II—UNIFORM DEFINITION OF CHILD SEC. 201. UNIFORM DEFINITION OF CHILD, ETC. Section 152 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 individual 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 dependents for any taxable year of such individual beginning in such calendar year. ‘‘(2) MARRIED DEPENDENTS.—An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual’s spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins. ‘‘(3) CITIZENS OR NATIONALS OF OTHER COUNTRIES.— ‘‘(A) IN GENERAL.—The term ‘dependent’ does not include an individual who is not a citizen or national of the United States unless such individual is a resident 26 USC 1 note. 26 USC 32 note. 26 USC 24 note.
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