,,ii #aadth ,,congress #ast ,session ,s4 #aiid ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,august #e1 #bjae,mr4 ,carper introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to increase certain fuel taxes and to strengthen the earned income tax credit and make permanent certain tax provisions under the ,american ,recovery and ,reinvestment ,act of #bjji4 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,tax ,relief ,and ,fix,the,trust,fund ,for ,infrastructure ,certainty ,act of #bjae or the ,,traffic ,relief ,act4 7b7 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4 ,,title ,i--,fuel ,taxes ,sec4 #aja4 ,increase in tax on gasoline4 ,sec4 #ajb4 ,increase in tax on diesel fuel and kerosene4 ,sec4 #ajc4 ,allocation in accounts in highway trust fund4 ,sec4 #ajd4 ,floor stocks taxes4 ,,title ,,ii--,tax ,relief for ,working ,families ,sec4 #bja4 ,permanent extension of and modifications to the child tax credit4 ,sec4 #bjb4 ,permanent extension of modifications to earned income tax credit4 ,sec4 #bjc4 ,strengthening the earned income tax credit4 ,sec4 #bjd4 ,simplifying the earned income tax credit4 ,i ,fuel ,taxes #aja4 ,increase in tax on gasoline 7a7 ,phased-,in ,increase 7#a7 ,in general ,clause 7i7 of section #djha7;a77#b77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking aviation gasoline1 and all that follows and inserting 8aviation gasoline-- 7,i7 #bb4c cents per gallon in the case of gasoline removed1 entered1 or sold in calendar year #bjaf1 7,,ii7 #bf4c cents per gallon in the case of gasoline removed1 entered1 or sold in calendar year #bjag1 7,,iii7 #cj4c cents per gallon in the case of gasoline removed1 entered1 or sold in calendar year #bjah1 and 7,,iv7 #cd4c cents per gallon in the case of gasoline removed1 entered1 or sold in calendar years beginning after ,december #ca1 #bjah1 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to gasoline removed1 entered1 or sold on or after the first day of the first calendar quarter beginning not less than #fj days after the date of the enactment of this ,act4 7b7 ,adjustment for inflation 7#a7 ,in general ,paragraph 7#b7 of section #djha7;a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,e7 ,adjustment for inflation 7i7 ,in general ,in the case of gasoline removed1 entered1 or sold in a calendar year after #bjai1 the #cd4c cents amount in subparagraph 7,a77i77,,iv7 shall be increased by an amount equal to-- 7,i7 such cents amount1 multiplied by 7,,ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year by substituting calendar year #bjah for calendar year #aiib in subparagraph 7,b7 thereof4 7ii7 ,rounding ,if the amount as increased under clause 7i7 is not a multiple of #j4a cents1 such amount shall be rounded to the nearest multiple of #j4a cents4 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to gasoline removed1 entered1 or sold after ,december #ca1 #bjah4 7c7 ,conforming amendment relating to tax on compressed natural gas 7#a7 ,in general ,the second sentence of subparagraph 7,a7 of section #djda7;a77#c7 of the ,internal ,revenue ,code of #aihf is amended by striking #ah4c cents and inserting equal to the rate of tax in effect under section #djha7;a77#b77;,a77i7 for the calendar year in which such gas is sold or used14 7#b7 ,effective date ,the amendment made by this subsection shall apply to compressed natural gas sold or used on or after the first day of the first calendar quarter beginning not less than #fj days after the date of the enactment of this ,act4 7d7 ,conforming amendment relating to tax on methanol and ethanol 7#a7 ,in general ,paragraph 7#a7 of section #djda7m7 of the ,internal ,revenue ,code of #aihf is amended by striking shall be-- and all that follows and inserting shall be equal to #fa4g percent of the rate of tax in effect under section #djha7;a77#b77;,a77i7 for the calendar year in which such fuel is sold or used44 7#b7 ,effective date ,the amendment made by this subsection shall apply to methanol and ethanol fuel sold or used on or after the first day of the first calendar quarter beginning not less than #fj days after the date of the enactment of this ,act4 #ajb4 ,increase in tax on diesel fuel and kerosene 7a7 ,in general ,clause 7iii7 of section #djha7;a77#b77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking kerosene and all that follows and inserting 8kerosene-- 7,i7 #bh4c cents per gallon in the case of diesel fuel or kerosene removed1 entered1 or sold in calendar year #bjaf1 7,,ii7 #cb4c cents per gallon in the case of diesel fuel or kerosene removed1 entered1 or sold in calendar year #bjag1 7,,iii7 #cf4c cents per gallon in the case of diesel fuel or kerosene removed1 entered1 or sold in calendar year #bjah1 and 7,,iv7 #dj4c cents per gallon in the case of diesel fuel or kerosene removed1 entered1 or sold in calendar years beginning after ,december #ca1 #bjah1 4 7b7 ,adjustment for inflation ,subparagraph 7,e7 of section #djha7;a77#b7 of the ,internal ,revenue ,code of #aihf1 as added by this title1 is amended-- 7#a7 by redesignating clause 7ii7 as clause 7iii71 7#b7 by striking ,if the amount as increased under clause 7i7 in clause 7iii71 as so redesignated1 and inserting ,if any amount as increased under clause 7i7 or 7ii71 7#c7 by striking ,in general in the heading of clause 7i7 and inserting ,tax on gasoline1 and 7#d7 by inserting after clause 7i7 the following new clause3 7ii7 ,tax on diesel fuel or kerosene ,in the case of diesel fuel or kerosene removed1 entered1 or sold in a calendar year after #bjai1 the #dj4c cents amount in subparagraph 7,a77iii77,,iv7 shall be increased by an amount equal to-- 7,i7 such cents amount1 multiplied by 7,,ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year by substituting calendar year #bjah for calendar year #aiib in subparagraph 7,b7 thereof4 4 7c7 ,conforming ,amendment ,relating to ,tax on ,diesel-,water ,fuel ,emulsions ,subparagraph 7,d7 of section #djha7;a77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking subparagraph 7,a77iii7 shall be applied by substituting #ai4g cents for #bd4c cents and inserting the rate of tax shall be equal to #ha percent of the rate of tax in effect under subparagraph 7,a77iii7 for the calendar year in which such emulsion is removed1 entered1 or sold4 7d7 ,conforming amendment relating to tax on certain alternative fuels ,clause 7ii7 of section #djda7;a77#b77;,b7 of the ,internal ,revenue ,code of #aihf is amended by striking #bd4c cents per gallon and inserting the rate of tax specified in section #djha7;a77#b77;,a77iii7 which is in effect at the time of such sale or use4 7e7 ,conforming amendment relating to rate of tax on buses 7#a7 ,in general ,subparagraph 7,a7 of section #fdbg7;b77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking #g4d cents per gallon less and all that follows and inserting the aggregate rate at which tax was imposed on such fuel by section #djda7;a7 or #djha1 as the case may be1 reduced by the amount determined under subparagraph 7,e744 7#b7 ,amount determined ,paragraph 7#b7 of section #fdbg7;b7 of such ,code is amended by adding at the end the following new subparagraph3 7,e7 ,amount determined 7i7 ,in general ,for purposes of subparagraph 7,a71 the amount determined under this paragraph is-- 7,i7 #h4fb cents per gallon in the case of fuel used in calendar year #bjaf1 7,,ii7 #i4hd cents per gallon in the case of fuel used in calendar year #bjag1 7,,iii7 #aa4je cents per gallon in the case of fuel used in calendar year #bjah1 and 7,,iv7 #ab4bg cents per gallon in the case of fuel used in calendar years beginning after ,december #ca1 #bjah4 7ii7 ,adjustment for inflation ,in the case of fuel used in a calendar year after #bjai1 the #ab4bg cents amount in clause 7i77,,iv7 shall be increased by an amount equal to-- 7,i7 such cents amount1 multiplied by 7,,ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year by substituting calendar year #bjah for calendar year #aiib in subparagraph 7,b7 thereof4 4 7f7 ,effective date ,the amendments made by this section shall apply to diesel fuel1 kerosene1 and diesel-water fuel emulsions removed1 entered1 or sold on or after the first day of the first calendar quarter beginning not less than #fj days after the date of the enactment of this ,act4 #ajc4 ,allocation in accounts in highway trust fund 7a7 ,in general ,paragraph 7#b7 of section #iejc7;e7 of the ,internal ,revenue ,code of #aihf is amended by striking subparagraphs 7,a7 through 7,e7 and inserting the following new subparagraphs3 7,a7 except as otherwise provided in this sentence-- 7i7 #b4hf cents per gallon with respect to taxes imposed during calendar year #bjae1 7ii7 #c4ff cents per gallon with respect to taxes imposed during calendar year #bjaf1 7iii7 #d4df cents per gallon with respect to taxes imposed during calendar year #bjag1 7iv7 #e4bf cents per gallon with respect to taxes imposed during calendar year #bjah1 and 7v7 #f4jf cents per gallon with respect to taxes imposed during any calendar year after #bjah1 7,b7 in the case of any partially exempt methanol or ethanol fuel 7as defined in section #djda7m77 none of the alcohol in which consists of ethanol-- 7i7 #a4dc cents per gallon with respect to taxes imposed during calendar year #bjae1 7ii7 #a4ib cents per gallon with respect to taxes imposed during calendar year #bjaf1 7iii7 #b4db cents per gallon with respect to taxes imposed during calendar year #bjag1 7iv7 #b4ia cents per gallon with respect to taxes imposed during calendar year #bjah1 and 7v7 #c4dj cents per gallon with respect to taxes imposed during any calendar year after #bjah1 7,c7 in the case of liquefied natural gas-- 7i7 #a4hf cents per gallon with respect to taxes imposed during calendar year #bjae1 7ii7 #b4ff cents per gallon with respect to taxes imposed during calendar year #bjaf1 7iii7 #c4df cents per gallon with respect to taxes imposed during calendar year #bjag1 7iv7 #d4bf cents per gallon with respect to taxes imposed during calendar year #bjah1 and 7v7 #e4jf cents per gallon with respect to taxes imposed during any calendar year after #bjah1 7,d7 in the case of liquefied petroleum gas-- 7i7 #b4ac cents per gallon with respect to taxes imposed during calendar year #bjae1 7ii7 #b4ic cents per gallon with respect to taxes imposed during calendar year #bjaf1 7iii7 #c4gc cents per gallon with respect to taxes imposed during calendar year #bjag1 7iv7 #d4ec cents per gallon with respect to taxes imposed during calendar year #bjah1 and 7v7 #e4cc cents per gallon with respect to taxes imposed during any calendar year after #bjah1 and 7,e7 in the case of compressed natural gas-- 7i7 #i4ga cents per ,,mcf 7determined at standard temperature and pressure7 with respect to taxes imposed during calendar year #bjae1 7ii7 #aj4ea cents per ,,mcf 7determined at standard temperature and pressure7 with respect to taxes imposed during calendar year #bjaf1 7iii7 #aa4ca cents per ,,mcf 7determined at standard temperature and pressure7 with respect to taxes imposed during calendar year #bjag1 7iv7 #ab4aa cents per ,,mcf 7determined at standard temperature and pressure7 with respect to taxes imposed during calendar year #bjah1 and 7v7 #ab4ia cents per ,,mcf 7determined at standard temperature and pressure7 with respect to taxes imposed during any calendar year after #bjah4 4 7b7 ,adjustment for inflation ,section #iejc7;e7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#f7 ,adjustment for inflation 7,a7 ,in general ,in the case of any calendar year beginning after #bjai1 the amounts specified in subparagraphs 7,a77v71 7,b77v71 7,c77v71 7,d77v71 and 7,e77v7 of paragraph 7#b7 shall each be increased by an amount equal to-- 7i7 such amount1 multiplied by 7ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year by substituting calendar year #bjah for calendar year #aiib in subparagraph 7,b7 thereof4 7,b7 ,rounding ,any increase under subparagraph 7,a7 shall be rounded to the nearest #j4a cents4 4 #ajd4 ,floor stocks taxes 7a7 ,imposition of tax ,in the case of any taxable fuel which is held on the floor stocks tax date by any person1 there is hereby imposed a floor stocks tax equal to the excess of the tax which would be imposed on such fuel under section #djda or #djha of the ,internal ,revenue ,code of #aihf had the taxable event occurred on the floor stocks tax date over the tax paid under any such section on such fuel4 7b7 ,liability for tax and method of payment 7#a7 ,liability for tax ,a person holding a fuel on the floor stocks tax date to which the tax imposed by subsection 7a7 applies shall be liable for such tax4 7#b7 ,method of payment ,the tax imposed by subsection 7a7 shall be paid in such manner as the ,secretary shall prescribe4 7#c7 ,time of payment ,the tax imposed by subsection 7a7 shall be paid on or before the date which is #f months after the floor stocks tax date4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,held by a person ,a fuel shall be considered as held by a person if title thereto has passed to such person 7whether or not delivery to the person has been made74 7#b7 ,taxable fuel ,the term taxable fuel means-- 7,a7 gasoline 7other than aviation gasoline71 diesel fuel1 kerosene 7other than aviation-grade kerosene71 and diesel-water fuel emulsions2 7,b7 fuel taxed under section #djda7;a77#b7 of the ,internal ,revenue ,code of #aihf 7including methanol and ethanol to which section #djda7m7 of such ,code applies72 and 7,c7 compressed natural gas4 7#c7 ,floor stocks date ,the term floor stocks tax date means ,january #a of any calendar year beginning after the date of the enactment of this ,act on which a rate of tax under section #djda or #djha of such ,code increases pursuant to an amendment made by section #aja or #ajb4 7#d7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury4 7d7 ,exception for exempt uses ,the tax imposed by subsection 7a7 shall not apply to taxable fuel held by any person exclusively for any use to the extent a credit or refund of the tax imposed by a section of such ,code is allowable for such use4 7e7 ,exception for fuel held in vehicle tank ,no tax shall be imposed by subsection 7a7 on taxable fuel held in the tank of a motor vehicle or motorboat4 7f7 ,exception for certain amounts of fuel 7#a7 ,in general ,no tax shall be imposed by subsection 7a7 on any fuel held on the floor stocks tax date by any person if the aggregate amount of fuel held by such person on such date does not exceed #b1jjj gallons4 ,the preceding sentence shall apply only if such person submits to the ,secretary 7at the time and in the manner required by the ,secretary7 such information as the ,secretary shall require for purposes of this paragraph4 7#b7 ,exempt fuel ,for purposes of paragraph 7#a71 there shall not be taken into account fuel held by any person which is exempt from the tax imposed by subsection 7a7 by reason of subsection 7d7 or 7e74 7#c7 ,controlled groups ,for purposes of this section-- 7,a7 ,corporations 7i7 ,in general ,all persons treated as a controlled group shall be treated as #a person4 7ii7 ,controlled group ,the term controlled group has the meaning given to such term by subsection 7a7 of section #aefc of such ,code2 except that for such purposes the phrase more than #ej percent shall be substituted for the phrase at least #hj percent each place it appears in such subsection4 7,b7 ,nonincorporated persons under common control ,under regulations prescribed by the ,secretary1 principles similar to the principles of clause 7i7 shall apply to a group of persons under common control where one or more of such persons is not a corporation4 7g7 ,other laws applicable ,all provisions of law1 including penalties1 applicable with respect to the taxes imposed by chapter #ca or #cb of such ,code shall1 insofar as applicable and not inconsistent with the provisions of this section1 apply with respect to the floor stock taxes imposed by subsection 7a7 to the same extent as if such taxes were imposed by such chapter4 ,,ii ,tax ,relief for ,working ,families #bja4 ,permanent extension of and modifications to the child tax credit 7a7 ,permanent extension of increase in refundable portion 7#a7 ,in general ,clause 7i7 of section #bd7;d77#a77;,b7 of the ,internal ,revenue ,code of #aihf is amended by striking #aj1jjj and inserting #c1jjj4 7#b7 ,conforming amendment ,subsection 7d7 of section #bd of such ,code is amended by striking paragraph 7#d74 7#c7 ,elimination of inflation adjustment ,subsection 7d7 of section #bd of such ,code is amended by striking paragraph 7#c74 7b7 ,inflation adjustments ,section #bd of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7g7 ,inflation adjustments 7#a7 ,in general ,in the case of any taxable year beginning in a calendar year after #bjad1 the #a1jjj amount in subsection 7a7 and each of the dollar amounts in subsection 7b77#b7 shall each be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjaa for calendar year #aiib in subparagraph 7,b7 thereof4 7#b7 ,rounding ,any increase determined under the preceding sentence shall be rounded to the nearest multiple of #ej4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjad4 #bjb4 ,permanent extension of modifications to earned income tax credit 7a7 ,increase in credit percentage for families with #c or more children ,paragraph 7#a7 of section #cb7;b7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking ,the credit and inserting the following3 7,a7 ,in general ,the credit 1 and 7#b7 by adding at the end the following new subparagraph3 7,b7 ,increased credit percentage for families with #c or more qualifying children ,in the case of an eligible individual with #c or more qualifying children1 the table in subparagraph 7,a7 shall be applied by substituting #de for #dj in the second column thereof4 4 7b7 ,joint returns 7#a7 ,in general ,subparagraph 7,b7 of section #cb7;b77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking #c1jjj and inserting #e1jjj44 7#b7 ,inflation adjustments ,clause 7ii7 of section #cb7;j77#a77;,b7 of such ,code is amended-- 7,a7 by striking #c1jjj and inserting #e1jjj1 7,b7 by striking subsection 7b77#b77;,b77iii7 and inserting subsection 7b77#b77;,b71 and 7,c7 by striking calendar year #bjjg and inserting calendar year #bjjh4 7c7 ,conforming amendment ,section #cb7;b7of such ,code is amended by striking paragraph 7#c74 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjad4 #bjc4 ,strengthening the earned income tax credit 7a7 ,increased credit for individuals with no qualifying children 7#a7 ,in general ,the table in subparagraph 7,a7 of section #cb7;b77#b7 of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 by striking #d1bbj in the second column and inserting #h1hbj1 and 7,b7 by striking #e1bhj in the last column and inserting #aj1dbe4 7#b7 ,inflation adjustments ,subparagraph 7,b7 of section #cb7;j77#a7 of the ,internal ,revenue ,code of #aihf1 as amended by this ,act1 is amended-- 7,a7 in clause 7i7-- 7i7 by inserting 7except as provided in clause 7iii77 after 7b77#b77;,a71 and 7ii7 by striking and at the end1 and 7,b7 by adding at the end the following new clause3 7iii7 in the case of the #h1hbj and #aj1dbej amount in the table in subsection 7b77#b77;,a71 by substituting calendar year #bjaa for calendar year #aiib in subparagraph 7,b7 of such section #a4 4 7b7 ,credit increase and reduction in phaseout for individuals with no children ,the table contained in section #cb7;b77#a77;,a7 of the ,internal ,revenue ,code of #aihf1 as amended by this ,act1 is amended-- 7#a7 by striking #g4fe in the second column of the third row and inserting #ae4c1 and 7#b7 by striking #g4fe in the third column of the third row and inserting #ae4c4 7c7 ,credit allowed for certain childless individuals over age #ba ,subclause 7,,ii7 of section #cb7;c77#a77;,a77ii7 of the ,internal ,revenue ,code of #aihf is amended by striking age #be and inserting age #ba4 7d7 ,effective dates ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjad4 #bjd4 ,simplifying the earned income tax credit 7a7 ,modification of abandoned spouse rule 7#a7 ,in general ,section #cb7;c77#a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7,g7 ,certain married individuals living apart ,for purposes of this section1 an individual who-- 7i7 is married 7within the meaning of section #ggjc7;a77 and files a separate return for the taxable year1 7ii7 lives with a qualifying child of the individual for more than one-half of such taxable year1 and 7iii7 7,i7 during the last #f months of such taxable year1 does not have the same principal place of abode as the individual's spouse1 or 7,,ii7 has a legally binding separation agreement with the individual's spouse and is not a member of the same household with the individual's spouse by the end of the taxable year1 shall not be considered as married4 4 7#b7 ,conforming amendments 7,a7 ,the last sentence of section #cb7;c77#a77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking section #ggjc and inserting section #ggjc7;a74 7,b7 ,section #cb7;d7 of such ,code is amended by striking ,in the case of an individual who is married 7within the meaning of section #ggjc7 and inserting ,in the case of an individual who is married 7within the meaning of section #ggjc7;a77 and is not described in subsection 7c77#a77;,g74 7b7 ,elimination of disqualified investment income test 7#a7 ,in general ,section #cb of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7i74 7#b7 ,conforming amendments 7,a7 ,section #cb7;j77#a77;,b77i7 of such ,code1 as amended by this ,act1 is amended-- 7i7 by striking subsections and inserting subsection1 and 7ii7 by striking and 7i77#a74 7,b7 ,section #cb7;j77#b7 of such ,code is amended to read as follows3 7#b7 ,rounding ,if any dollar amount in subsection 7b77#b77;,a7 7after being increased under subparagraph 7,b7 thereof71 after being increased under paragraph 7#a71 is not a multiple of #aj1 such amount shall be rounded to the next nearest multiple of #aj4 4 7c7 ,simplification of rules regarding presence of qualifying child 7#a7 ,taxpayer eligible for credit for worker without qualifying child if qualifying child claimed by another member of family ,section #cb7;c77#a7 of the ,internal ,revenue ,code of #aihf1 as amended by this ,act1 is amended by adding at the end the following new paragraph3 7,h7 ,taxpayer eligible for credit for worker without qualifying child if qualifying child claimed by another member of family 7i7 ,general rule ,except as provided in clause 7ii71 in the case of #b or more eligible individuals who may claim for such taxable year the same individual as a qualifying child1 if such individual is claimed as a qualifying child by such an eligible individual1 then any other such eligible individual who does not make such a claim of such child or of any other qualifying child may be considered an eligible individual without a qualifying child for purposes of the credit allowed under this section for such taxable year4 7ii7 ,exception if qualifying child claimed by parent ,if an individual is claimed as a qualifying child for any taxable year by an eligible individual who is a parent of such child1 then no other custodial parent of such child who does not make such a claim of such child may be considered an eligible individual without a qualifying child for purposes of the credit allowed under this section for such taxable year4 4 7#b7 ,taxpayer eligible for credit for worker without qualifying child if qualifying children do not have valid social security number ,subparagraph 7,f7 of section #cb7;c77#a7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7,f7 ,individuals who do not include tin1 etc41 of any qualifying child ,in the case of any eligible individual who has one or more qualifying children1 if no qualifying child of such individual is taken into account under subsection 7b7 by reason of paragraph 7#c77;,d71 for purposes of the credit allowed under this section1 such individual may be considered an eligible individual without a qualifying child4 4 7d7 ,effective dates ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjad4