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 not taking into account any benefits received by such individual pursuant to any Federal program (or any State or local program financed in whole or in part with Federal funds) related to retirement (including social security benefits), disability, health care, cash aid, child care, food assistance, housing and development, social services, employment and training, or energy assistance. . (2) Conforming amendments (A) Section 32(c)(1)(A)(i) of such Code is amended by striking qualifying child and inserting qualifying dependent . (B) Section 32(c)(1)(B) of such Code is amended— (i) by striking qualifying child and inserting qualifying dependent , and (ii) by striking child in the heading and inserting dependent . (C) Section 32(c)(1)(F) of such Code is amended— (i) by striking qualifying children and inserting qualifying dependents , (ii) by striking qualifying child and inserting qualifying dependent , and (iii) by striking qualifying child in the heading and inserting qualifying dependent . (D) Section 32(c)(3)(D)(i) of such Code is amended by striking qualifying child both places it appears and inserting qualifying dependent . (e) Modification of percentages and amounts (1) 100 percent credit percentage Paragraph (1) and paragraph (2)(A) of section 32(a) of such Code are each amended by striking the credit percentage of . (2) 20 percent phaseout percentage Section 32(a)(2)(B) of such Code is amended by striking the phaseout percentage and inserting 20 percent . (3) Modification of earned income and phaseout amounts Section 32(b) of such Code is amended to read as follows: (b) Earned income amount