; (B) by striking subsection (e) and inserting the following: (e) The term surviving spouse includes the spouse living with or dependent for support on the miner at the time of the miner’s death, or living apart for reasonable cause or because of the miner’s desertion, or who meets the requirements of subparagraph (A), (B), (C), (D), or (E) of section 216(c)(1) of the Social Security Act, subparagraph (A), (B), (C), (D), or (E) of section 216(g)(1) of such Act, or section 216(k) of such Act, who is not married. An individual is the surviving spouse of a miner when legally married at the time of the miner’s death under the laws of the State where the marriage was celebrated. Such term also includes a surviving divorced wife or surviving divorced husband , as such terms are defined in paragraph (2) or (5) of section 216(d) of such Act who for the month preceding the month in which the miner died, was receiving at least one-half of his or her support, as determined in accordance with regulations prescribed by the Secretary, from the miner, or was receiving substantial contributions from the miner (pursuant to a written agreement) or there was in effect a court order for substantial contributions to the spouse’s support from the miner at the time of the miner’s death. ; (C) in subsection (g)— (i) in paragraph (2)(B)(ii), by striking he ceased and inserting the individual ceased ; and (ii) in the matter following paragraph (2)(C), by striking widow each place it appears and inserting surviving spouse ; (D) in subsection (h), by striking Internal Revenue Code of 1954 and inserting Internal Revenue Code of 1986 ; and (E) in subsection (i), by striking Internal Revenue Code of 1954 and inserting Internal Revenue Code of 1986