The Secretary shall issue such regulations or other guidance as the Secretary determines necessary or appropriate to carry out the purposes of this section, including regulations or other guidance— (1) for determining whether an individual receives care from a taxpayer for purposes of subsection (c)(1), and (2) to coordinate or modify the application of this section and sections 24, 7527A, and 7527B in the case of any taxpayer— (A) whose taxable year is other than a calendar year, (B) whose filing status for a taxable year is different from the status used for determining one or more monthly payments under section 7527B during such taxable year, or (C) whose principal place of abode for any month is different from the principal place of abode used for determining the monthly payment under section 7527B for such month. 24B. Credit for certain other dependents (a) In general There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to $500 with respect to each specified dependent of such taxpayer for such taxable year. (b) Limitation based on modified adjusted gross income (1) In general The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds the threshold amount. (2) Threshold amount For purposes of this subsection, the term threshold amount means— (A) $400,000, in the case of a joint return or surviving spouse (as defined in section 2(a)), (B) $300,000, in the case of a head of household (as defined in section 2(b)), and (C) $200,000, in any other case. (3) Modified adjusted gross income For purposes of this subsection, the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933. (c) Specified dependent For purposes of this section, the term specified dependent means, with respect to any taxpayer for any taxable year, any