; qualifying dependent For purposes of this section— (1) Qualifying child The term qualifying child means any qualifying dependent of the taxpayer— (A) who is a qualifying child (as defined in section 152(c)) of the taxpayer, (B) who has not attained age 18 at the close of the calendar year in which the taxable year of the taxpayer begins, and (C) whose name and social security number are included on the taxpayer’s return of tax for the taxable year. (2) Qualifying dependent The term qualifying dependent means any dependent of the taxpayer (as defined in section 152 without regard to all that follows resident of the United States in section 152(b)(3)(A)) whose name and TIN are included on the taxpayer’s return of tax for the taxable year. (3) Social security number defined For purposes of this subsection, the term social security number means, with respect to a return of tax, a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued— (A) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and (B) on or before the due date of filing such return. . (b) Portion of credit refundable Section 24(d)(1) of the Internal Revenue Code of 1986 is amended— (1) by striking subparagraph (A) and inserting the following: (A) the credit which would be allowed under this section determined— (i) without regard to subsection (a)(2), and (ii) without regard to this subsection (other than this subparagraph) and the limitation under section 26(a), or , and (2) in subparagraph (B), by striking 15 percent of so much of the taxpayer's earned income (within the meaning of section 32) which is taken into account in computing taxable income for the taxable year as exceeds $3,000 and inserting 15.3 percent of the taxpayer's earned income (within the meaning of section 32) which is taken into account in computing taxable income . (c)