; table of contents. Sec. 2. Strengthening the earned income tax credit for individuals with no qualifying children. Sec. 3. Taxpayer eligible for credit for individuals with no qualifying children if qualifying children do not have valid Social Security numbers. Sec. 4. Credit allowed in case of certain separated spouses. Sec. 5. Taxpayer eligible for credit without qualifying child if qualifying child claimed by another member of family. Sec. 6. Elimination of disqualified investment income test. 2. Strengthening the earned income tax credit for individuals with no qualifying children (a) Credit for certain individuals over age 21 (1) In general Section 32(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (G) Special rule for working individuals over age 20 and without qualifying child (i) In general In the case of an individual (or, if the individual is married, either the individual or the individual’s spouse) who— (I) has attained the age of 21 but not attained age 25 before the close of the taxable year, and (II) is not a full-time student at any time during the taxable year, paragraph (1)(A)(ii)(II) shall not apply for purposes of determining whether such individual is an eligible individual. (ii) Student For purposes of this subparagraph, an individual shall be considered a full-time student if such individual is carrying more than 1/2 the normal full-time work load for the course of study the individual is pursuing. . (2) Information return matching Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury shall develop and implement procedures for checking an individual’s claim for a credit under section 32 of the Internal Revenue Code of 1986, by reason of subsection (c)(1)(G) thereof, against any information return made with respect to such individual under section 6050S (relating to returns relating to higher education tuition and related expenses). (b) Increased credit (1) Credit percentage and phaseout