paragraphs (3) and (4) as paragraphs (5) and (6), and by inserting after paragraph (2) the following new paragraphs: (3) Qualifying dependent (A) In general The term qualifying dependent means, with respect to a taxable year— (i) a qualifying child, (ii) an aged dependent, or (iii) a qualifying individual described in subparagraph (B) or (C) of section 21(b)(1). (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. (4) Aged dependent The term aged dependent means a dependent for whom a deduction is allowable under section 151 who has attained the age of 65 before the close of the 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)(5) 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 (c)(3)(D) and inserting (c)(3)(B) . (b) Inclusion of qualifying students (1) In general Section 32(c)(1)(A) of such Code is amended by striking or at the end of clause (i), by striking the period at the end of clause (ii)(III) and inserting , or , and by inserting after clause (ii)(III) the following new clause: (iii) any individual who is a qualifying student. . (2) Qualifying student defined Section 32(c)(1) of such Code, as amended by subsection (a), is further amended by adding at the end the following new subparagraph: (E) Qualifying student The term qualifying student means,