principal place of abode as the individual’s spouse, or (II) has a decree, instrument, or agreement (other than a decree of divorce) described in section 121(d)(3)(C) with respect to the individual’s spouse and is not a member of the same household with the individual’s spouse by the end of the taxable year. . (b) Conforming amendments (1) Section 32(c)(1)(A) of such Code is amended by striking the last sentence. (2) Section 32(c)(1)(E)(ii) of such Code is amended by striking (within the meaning of section 7703) . (3) Section 32(d)(1) of such Code, as amended by subsection (a), is amended by striking (within the meaning of section 7703) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 214. Elimination of disqualified investment income test (a) In general Section 32 of the Internal Revenue Code of 1986 is amended by striking subsection (i). (b) Conforming amendments (1) Section 32(j)(1) of such Code is amended by striking subsections (b)(2) and (i)(1) and inserting subsection (b)(2) . (2) Section 32(j)(1)(B)(i) of such Code is amended by striking subsections (b)(2)(A) and (i)(1) and inserting subsection (b)(2)(A) . (3) Section 32(j)(2) of such Code is amended— (A) by striking subparagraph (B), and (B) by striking Rounding.— and all that follows through If any dollar amount and inserting the following: Rounding.— If any dollar amount . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 215. Application of earned income tax credit in possessions of the United States (a) In general Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 7530. Application of earned income tax credit to possessions of the United States (a) Puerto Rico (1) In general With respect to calendar year 2021 and each calendar year thereafter, the Secretary shall, except as otherwise provided in this subsection, make