no child of such individual is taken into account for purposes of any other child tax benefit under this chapter, for purposes of the credit allowed under this section, such individual may be considered an eligible individual without a qualifying child. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 4. Credit allowed in case of certain separated spouses (a) In general Section 32(d) of the Internal Revenue Code of 1986 is amended— (1) by striking Married individuals.— In the case of and inserting the following: Married individuals.— (1) In general In the case of , and (2) by adding at the end the following new paragraph: (2) Special rule for separated spouse An individual shall not be treated as married for purposes of this section if such individual— (A) is married (within the meaning of section 7703(a)) and files a separate return for the taxable year, (B) lives with a qualifying child of the individual for more than one-half of such taxable year, and (C) (i) during the last 6 months such taxable year, does not have the same principal place of abode as the individual’s spouse, or (ii) 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 year. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 5. Taxpayer eligible for credit without qualifying child if qualifying child claimed by another member of family (a) In general Section 32(c)(1) of the Internal Revenue Code of 1986, as amended by section 2, is amended by adding at the end the following new subparagraph: (H) Taxpayer eligible for credit without qualifying child if qualifying child claimed by another member of family (i) In general If— (I) an individual is claimed as a qualifying child by an eligible individual for any taxable year of such eligible individual