Sec. 20123. Credit allowed in case of certain separated spouses
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Section 32(d) of the Internal Revenue Code of 1986 is amended— by striking and inserting the following: Married individuals.— In the case of Married individuals.— In the case of , and by adding at the end the following new paragraph: For purposes of this section— Except as provided in subparagraph (B), marital status shall be determined under section 7703(a). An individual shall not be treated as married if such individual— is married (as determined under section 7703(a)) and does not file a joint return for the taxable year, lives with a qualifying child of the individual for more than one-half of such taxable year, and during the last 6 months of such taxable year, does not have the same principal place of abode as the individual’s spouse, or has a decree, instrument, or agreement (other than a decree of divorce) described in section 121(d)(3)(C) with respect to the individual’s spouse and is not a member of the same household with the individual’s spouse by the end of the taxable year. .
Section 32(c)(1)(A) of such Code is amended by striking the last sentence. Section 32(c)(1)(E)(ii) of such Code is amended by striking (within the meaning of section 7703) . Section 32(d)(1) of such Code, as amended by subsection (a), is amended by striking (within the meaning of section 7703) . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.