member with disabilities. (e) Family member with disabilities For purposes of this section, the term family member with disabilities means, with respect to any taxpayer, any individual who— (1) bears a relationship to the taxpayer described in section 152(d)(2) (other than subparagraph (H) thereof), and (2) is disabled (within the meaning of section 1614(a)(3) of the Social Security Act). . (b) Conforming amendments (1) Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B, . (2) Section 1324(b)(2) 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 36B the following new item: Sec. 36C. Credit for legal expenses paid with respect to establishing guardianship of a family member with disabilities. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.