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, shall not be considered as married. . (2) Conforming amendments (A) The last sentence of section 32(c)(1)(A) of the Internal Revenue Code of 1986 is amended by striking section 7703 and inserting section 7703(a) . (B) Section 32(d) of such Code is amended by striking In the case of an individual who is married (within the meaning of section 7703) and inserting In the case of an individual who is married (within the meaning of section 7703(a)) and is not described in subsection (c)(1)(G) . (b) Elimination of disqualified investment income test (1) In general Section 32 of the Internal Revenue Code of 1986 is amended by striking subsection (i). (2) Conforming amendments (A) Section 32(j)(1)(B)(i) of such Code, as amended by this Act, is amended by striking subsections (b)(2)(A) and (i)(1) and inserting subsection (b)(2)(A) . (B) Section 32(j)(2) of such Code is amended to read as follows: (2) Rounding If any dollar amount in subsection (b)(2)(A) (after being increased under subparagraph (B) thereof), after being increased under paragraph (1), is not a multiple of $10, such amount shall be rounded to the next nearest multiple of $10. . (c) Simplification of rules regarding presence of qualifying child (1) Taxpayer eligible for credit for worker without qualifying child if qualifying child claimed by another member of family Section 32(c)(1) of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new paragraph: (H) Taxpayer eligible for credit for worker without qualifying child if qualifying child claimed by another member of family (i) General rule Except as provided in clause (ii), in the case of 2 or more eligible individuals who may claim for such taxable year the same individual as a qualifying child, if such individual is