individual’s claim for a credit under section 32 of the Internal Revenue Code of 1986, by reason of subsection (n)(1) thereof, against any information return made with respect to such individual under section 6050S (relating to returns relating to higher education tuition and related expenses). (c) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018. 102. Taxpayer eligible for childless earned income credit in case of qualifying children who fail to meet certain identification requirements (a) In general Section 32(c)(1) is amended by striking subparagraph (F). (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 103. Credit allowed in case of certain separated spouses (a) In general Section 32(d) is amended— (1) by striking Married individuals.— In the case of and inserting the following: Married individuals.— (1) In general In the case of