24(b)) of such parent (or parents in the case of a joint return) does not exceed 300 percent of the Federal poverty level (as determined in accordance with criteria established by the Director of the Office of Management and Budget), and (E) such place of abode is in the United States. (4) Grandparents An older individual shall be treated as a grandparent of another individual only if such individual is— (A) a biological descendant of the older individual, or (B) an adopted child (within the meaning of section 152(f)(1)(B)) of a biological descendant of the older individual. (d) Identification requirements (1) In general A qualifying child shall not be taken into account under this section unless the taxpayer includes the name, age, and TIN of the qualifying child on the return of tax for the taxable year. (2) Other methods The Secretary may prescribe other methods for providing the information described in paragraph (1). . (b) Conforming amendments (1) Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B, . (2) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (3) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36C the following new item: Sec. 36C. Credit for household items purchased by grandparents for grandchildren living in poverty. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017.