118 STAT. 1172 PUBLIC LAW 108–311—OCT. 4, 2004 ‘‘(C) the taxpayer contributed over 10 percent 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 paragraph (1)(B), the gross income of an individual who is permanently and totally disabled (as defined 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 shel tered workshop if— ‘‘(i) the availability of medical care at such work shop is the principal reason for the individual’s pres ence there, and ‘‘(ii) the income arises solely from activities at such workshop which are incident to such medical care. ‘‘(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 disability of the individual, and ‘‘(ii) which is operated by an organization described in section 501(c)(3) and exempt from tax under section 501(a), or by a State, a possession of the United States, any political subdivision of any of the foregoing, the United States, or the District of Columbia. ‘‘(5) SPECIAL RULES FOR SUPPORT.—For purposes of this subsection— ‘‘(A) payments to a spouse which are includible in the gross income of such spouse under section 71 or 682 shall not be treated as a payment by the payor spouse for the support of any dependent, and ‘‘(B) in the case of the remarriage of a parent, support of a child received from the parent’s spouse shall be treated as received from the parent. ‘‘(e) SPECIAL RULE FOR DIVORCED PARENTS.— ‘‘(1) IN GENERAL.—Notwithstanding subsection (c)(1)(B), (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 separated under a decree of divorce or separate maintenance, ‘‘(ii) who are separated under a written separation agreement, or ‘‘(iii) who live apart at all times during 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 one half of the calendar year,
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