for the taxable year: (A) An individual who is a student (as defined in section 152(f)(2)) for the taxable year or the immediately preceding taxable year. (B) An individual who is a taxpayer described in subsection (c), (d), or (e) of section 6402 for the immediately preceding taxable year. (C) A married individual who files a separate return for the taxable year. . (b) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25D the following new item: Sec. 25E. Financial transaction tax payments. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017.