described in section 2(1). (c) Earned income For purposes of this section, the term earned income has the meaning given such term under section 32(c) of such Code. (d) Special rules (1) Application to joint returns For purposes of subsection (a), in the case of a joint return for a taxable year which includes the applicable disaster date— (A) such subsection shall apply if either spouse is a qualified individual, and (B) the earned income of the taxpayer for the preceding taxable year shall be the sum of the earned income of each spouse for such preceding taxable year. (2) Uniform application of election Any election made under subsection (a) shall apply with respect to both section 24(d) and section 32 of such Code. (3) Errors treated as mathematical error For purposes of section 6213 of such Code, an incorrect use on a return of earned income pursuant to subsection (a) shall be treated as a mathematical or clerical error. (4) No effect on determination of gross income, etc Except as otherwise provided in this section, the Internal Revenue Code of 1986 shall be applied without regard to any substitution under subsection (a). 407. Secretarial authority to make adjustments regarding taxpayer and dependency status With respect to taxable years beginning in 2016 or 2017, the Secretary of the Treasury or the Secretary’s delegate may make such adjustments in the application of the internal revenue laws as may be necessary to ensure that taxpayers do not lose any deduction or credit or experience a change of filing status by reason of temporary relocations by reason of the severe storms and flooding giving rise to the Presidential declaration described in section 2(1). Any adjustments made under the preceding sentence shall ensure that an individual is not taken into account by more than one taxpayer with respect to the same tax benefit. 408. Low-income housing credit (a) Additional housing credit dollar amount (1) In general For purposes of section 42 of the Internal Revenue Code of 1986, in the case of calendar