as paragraphs (2) and (3), respectively, (ii) by striking 152(c) in paragraph (2) (as so redesignated) and inserting 7706(c) , (iii) by inserting before paragraph (2) (as so redesignated) the following new paragraph: (1) Dependent (A) In general The term dependent shall have the meaning given such term by section 7706. (B) Certain individuals not treated as dependents In the case of an individual with respect to whom a credit under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the amount applicable to such individual under subsection (a) for such individual’s taxable year shall be zero. , (iv) in paragraph (3) (as so redesignated)— (I) by striking term qualifying child and inserting terms qualifying child and dependent , and (II) by striking 152(b)(3) and inserting 7706(b)(3) , and (v) in the heading by striking Qualifying and inserting Dependent