(or the Secretary’s delegate) shall develop and implement procedures for checking an 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, 2019. 212. 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) of the Internal Revenue Code of 1986 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. 213. Credit allowed in case of certain separated spouses (a) In general Section 32(d) of the Internal Revenue Code of 1986 is amended— (1) by striking Married individuals.— In the case of and inserting the following: Married individuals.— (1) In general In the case of , and (2) by adding at the end the following new paragraph: (2) Determination of marital status For purposes of this section— (A) In general Except as provided in subparagraph (B), marital status shall be determined under section 7703(a). (B) Special rule for separated spouse An individual shall not be treated as married if such individual— (i) is married (as determined under section 7703(a)) and does not file a joint return for the taxable year, (ii) lives with a qualifying child of the individual for more than one-half of such taxable year, and (iii) (I) during the last 6 months of such taxable year, does not have the same 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