PUBLIC LAW 98-369—JULY 18, 1984 "(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household, such individual shall not be considered as married." (2) Subparagraph (A) of section 2(b)(1) (defining head of household) is amended— (A) by striking out "which constitutes for such taxable year" and inserting in lieu thereof "which constitutes for ,,:more than one-half of such taxable year", and (B) by striking out "under section 151" in clause (i) and inserting in lieu thereof "under section 151 (or would be so entitled but for paragraph (2) or (4) of section 152(e))". (3) Paragraph (1) of section 43(c) (defining eligible individual)
- is amended—
(A) by inserting after "section 151(e)(3))" in subparagraph (A)(i) the following: "or would be so entitled but for paragraph (2) or (4) of section 152(e)", and ^vi (B) by striking out "the child has the same principal place of abode as the individual" in subparagraph (B) and insert's ing in lieu thereof "the child has the same principal place of abode as the individual for more than one-half of the c taxable year". (4) Paragraph (5) of section 44A(f) (relating to special dependency test in case of divorced parents, etc.) is amended to read as follows:
98 STAT. 801
•i
26 USC 2.
26 USC 43. Post, p. 826.
26 USC 44A. Post, p. 826.
"(5) SPECIAL DEPENDENCY TEST IN CASE OF DIVORCED PARENTS,
ETC.—If^ "(A) paragraph (2) or (4) of section 152(e) applies to any Ante, p. 799. child with respect to any calendar year, and "(B) such child is under the age of 15 or is physically or mentally incapable of caring for himself, in the case of any taxable year beginning in such calendar year, such child shall be treated as a qualifying individual described in subparagraph (A) or (B) of subsection (c)(1) (whichever is appropriate) with respect to the custodial parent (within the meaning of section 152(e)(l)), and shall not be treated as a qualifying individual with respect to the noncustodial parent." (d) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 2 note. apply to taxable years beginning after December 31, 1984. SEC. 424. INNOCENT SPOUSE RELIEVED OF LIABILITY IN CERTAIN CASES. (a) GENERAL RULE.—Subsection (e) of section 6013 (relating to 26 USC 6013. spouse relieved of liability in certain cases) is amended to read as follows: "(e) SPOUSE REUEVED OF LIABILITY IN CERTAIN CASES.—
"(1) IN GENERAL.—Under regulations prescribed by the Secretary, if— "(A) a joint return has been made under this section for a taxable year, "(B) on such return there is a substantial understatement of tax attributable to grossly erroneous items of one spouse, "(C) the other spouse establishes that in signing the return he or she did not know, and had no reason to know, that there was such substantial understatement, and "(D) taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for the -udeficiency in tax for such taxable year attributable to such substantial understatement,
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