income tax credit (a) Inclusion of individuals with qualifying dependents (1) In general Section 32(c)(1) of the Internal Revenue Code of 1986 is amended— (A) in subparagraph (A), by striking qualifying child each place such term appears and inserting qualifying dependent , and (B) by striking subparagraphs (B) and (F) and by redesignating subparagraphs (C), (D), and (E) as subparagraphs (B), (C), and (D), respectively. (2) Qualifying dependent defined Section 32(c) of such Code is amended by redesignating paragraphs (3) and (4) as paragraphs (4) and (5), respectively, and by inserting after paragraph (2) the following: (3) Qualifying dependent (A) In general The term qualifying dependent means, with respect to a taxable year— (i) a qualifying child, (ii) 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 an individual described in section 21(b)(1)(B), or (iii) an individual described in section 21(b)(1)(C). (B) Identification requirements No credit shall be allowed under this section with respect to a qualifying dependent unless the taxpayer includes the name, age, and TIN of the individual on the return of tax for the taxable year. (C) Place of abode The term qualifying dependent shall not include an individual unless such individual has a principal place of abode in the United States for more than one-half of such taxable year. . (3) Conforming amendments (A) The tables in paragraphs (1) and (2) of section 32(b) of such Code are each amended— (i) by striking qualifying child each place it appears and inserting qualifying dependent , and (ii) by striking qualifying children each place it appears and inserting qualifying dependents . (B) Section 32(c)(4) of such Code, as redesignated by this Act, is amended by striking subparagraphs (C) and (D). (C) Section 32(m) of such Code is amended by striking subsections (c)(1)(E) and (c)(3)(D) and inserting subsections (c)(1)(D) and (c)(3)(B) . (b) Inclusion of qualifying