is a son, stepson, daughter, or stepdaughter of the taxpayer . (2) Section 36B(b)(2)(A) is amended by striking section 152 and inserting section 7706 . (3) Section 36B(b)(3)(B) is amended by striking unless a deduction is allowed under section 151 for the taxable year with respect to a dependent in the flush matter at the end and inserting unless the taxpayer has a dependent for the taxable year . (4) Section 36B(c)(1)(D) is amended by striking with respect to whom a deduction under section 151 is allowable to another taxpayer and inserting who is a dependent of another taxpayer . (5) Section 36B(d)(1) is amended by striking equal to the number of individuals for whom the taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year and inserting the sum of 1 (2 in the case of a joint return) plus the number of the taxpayer’s dependents for the taxable year . (6) Section 36B(e)(1) is amended by striking 1 or more individuals for whom a taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year (including the taxpayer or his spouse) and inserting 1 or more of the taxpayer, the taxpayer’s spouse, or any dependent of the taxpayer . (7) Section 42(i)(3)(D)(ii)(I) is amended— (A) by striking section 152 and inserting section 7706 , and (B) by striking the period at the end and inserting a comma. (8) Section 72(t)(2)(D)(i)(III) is amended by striking section 152 and inserting section 7706 . (9) Section 72(t)(7)(A)(iii) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (10) Section 105(b) is amended— (A) by striking as defined in section 152 and inserting as defined in section 7706 , (B) by striking section 152(f)(1) and inserting section 7706(f)(1) and (C) by striking section 152(e) and inserting section 7706(e) . (11) Section 105(c)(1) is amended by striking section 152 and inserting section 7706 . (12) Section 125(e)(1)(D) is amended by striking