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 beginning in a calendar year, and (II) such individual is the qualifying child of another eligible individual for any taxable year beginning in such calendar year, such other eligible individual may be treated as an eligible individual without a qualifying child for purposes of this section for such taxable year. (ii) Exception for qualifying child claimed by parent If an individual is claimed as a qualifying child for any taxable year by a parent of such child, clause (i) shall not apply with respect to any other custodial parent of such 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. 6. Elimination of disqualified investment income test (a) In general Section 32 of the Internal Revenue Code of 1986 is amended by striking subsection (i). (b) Conforming amendments (1) Section 32(j)(1)(B)(i) of such Code is amended by striking subsections (b)(2)(A) and (i)(1) and inserting subsection (b)(2)(A) . (2) Section 32(j)(2) of such Code is amended— (A) by striking paragraph (2), and (B) by striking Rounding.— and all that follows through If any dollar amount and inserting the following: Rounding.— If any dollar amount . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.