; etc. Title I—Earned Income Tax Credit Sec. 101. Strengthening the earned income tax credit for individuals with no qualifying children. Sec. 102. Taxpayer eligible for childless earned income credit in case of qualifying children who fail to meet certain identification requirements. Sec. 103. Credit allowed in case of certain separated spouses. Sec. 104. Elimination of disqualified investment income test. Sec. 105. Application of earned income tax credit in possessions of the United States. Title II—Child Tax Credit Sec. 201. Child tax credit fully refundable for 2019 and 2020. Sec. 202. Payments to possessions. Title III—Dependent Care Assistance Sec. 301. Refundability and enhancement of child and dependent care tax credit. Sec. 302. Increase in exclusion for employer-provided dependent care assistance. Title IV—Certain Fringe Benefit Expenses Sec. 401. Repeal of inclusion of certain fringe benefit expenses in unrelated business taxable income. (c) Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. I Earned Income Tax Credit 101. Strengthening the earned income tax credit for individuals with no qualifying children (a) Special rules for 2019 and 2020 Section 32 is amended by adding at the end the following new subsection: (n) Special rules for individuals without qualifying children In the case of any taxable year beginning in 2019 or 2020— (1) Credit allowed for certain individuals over age 18 (A) In general Except in the case of a full-time student (or, in the case of a married individual, except if both the individual and the individual’s spouse are full-time students), subsection (c)(1)(A)(ii)(II) shall be applied by substituting age 19 for age 25 . (B) Full-time student For purposes of this paragraph, the term full-time student means, with respect to a