(F), and by adding at the end the following new subparagraphs: (D) Qualifying dependent (i) The term qualifying dependent means, with respect to a taxable year— (I) a qualifying child, or (II) an aged or disabled dependent. (ii) Identification requirements The term qualifying dependent shall not include an individual unless— (I) the taxpayer includes the name, age, and TIN of the individual on the return of tax for the taxable year, and (II) such individual has a principal place of abode in the United States for more than one-half of such taxable year. (E) Aged or disabled dependent The term aged or disabled dependent means a dependent for whom a deduction is allowable under section 151 who— (i) has attained the age of 65 before the close of the taxable year, or (ii) is determined to be under a disability under title II or XVI of the Social Security Act at any point during such taxable year. . (3) Conforming amendments (A) The tables in paragraphs (1) and (2) of section 32(b) of such Code are amended by striking qualifying child each place such term appears and inserting qualifying dependent and by striking qualifying children each place such term appears and inserting qualifying dependents . (B) Section 32(c)(3) of such Code is amended by striking subparagraphs (C) and (D). (C) Section 32(m) of such Code is amended by striking (c)(3)(D) and inserting (c)(1)(G)(ii) . (b) Inclusion of qualifying students (1) In general Section 32(c)(1)(A) of the Internal Revenue Code of 1986 is amended by striking or at the end of clause (i), by striking the period at the end of clause (ii)(III) and inserting , or , and by inserting after clause (ii)(III) the following new clause: (iii) any individual who is a qualifying student. . (2) Qualifying student defined Section 32(c)(1) of such Code, as amended by subsection (a), is further amended by adding at the end the following new subparagraph: (G) Qualifying student The term qualifying student means, with respect to month in a taxable year, an individual who is an eligible student