has attained age 25 but not attained age 65 and inserting has attained age 18 . (c) Care-Giving and learning taken into account as compensated work Section 32(a) of such Code is amended by adding at the end the following new paragraph: (3) Special rule for qualifying students and certain individuals with one or more qualifying dependents For purposes of paragraph (1), any individual— (A) who is a qualifying student, or (B) who has a qualifying dependent, shall be treated as having earned income for the taxable year which is equal to the earned income amount with respect to such individual for such taxable year. . (d) Treatment of certain qualifying relatives (1) In general Section 32(c)(3) of such Code is amended by striking all that precedes subparagraph (B) and inserting the following: (3) Qualifying dependent (A) In general The term qualifying dependent means— (i) a qualifying child of the taxpayer, as defined in section 152(c), determined— (I) by substituting 12 for 19 in paragraph (3)(A)(i) thereof, and (II) without regard to paragraphs (1)(D) and (3)(A)(ii) thereof and section 152(e), (ii) any individual who is physically or mentally incapable of caring for himself or herself (within the meaning of section 21(b)(1)) and who— (I) is the taxpayer’s spouse, or (II) is a qualifying relative of the taxpayer, as defined in section 152(d), determined without regard to paragraph (1)(B) thereof and by treating an individual as a qualifying child of the taxpayer for purposes of paragraph (1)(D) thereof only if such individual is a qualifying child of the taxpayer as determined under clause (i) of this subparagraph, or (iii) any qualifying relative of the taxpayer (as defined in section 152(d), determined without regard to paragraph (1)(B) thereof) who has attained age 65 as of the close of the calendar year in which the taxable year of the taxpayer begins. For purposes of determining if any individual is a qualifying relative of the taxpayer under clause (ii)(II) or (iii), section 152(d)(1)(C) shall be applied by