; and (B) for 2026 or a subsequent year, the dollar amount specified in this subsection for the preceding year increased by the percentage change in the Consumer Price Index for All Urban Consumers for the 12-month period ending with June of such preceding year. (2) Rounding If any amount determined under paragraph (1)(B) is not a multiple of $1, such amount shall be rounded to the nearest multiple of $1. (c) Dependent defined In this section, the term dependent shall have the meaning given that term under State law, except that such term shall include— (1) any child in the care of the individual who is under the age of 18, including a natural child, an adopted child, and a step-child; (2) any child, including stepchild, natural child, or adopted child, who, prior to enrollment as full-time student, was in the care of the individual seeking benefits, so long as the child remain enrolled as a full-time student and is under the age of 24; (3) any eligible foster child (as defined in section 152(f)(1)(C)) placed with the individual; (4) an immediate family member with a disability who is in the care of the individual or their household, regardless of whether or not the family member resides in the individual's household; (5) a nonworking senior family member living in the household of the individual; (6) a nonworking spouse who is not receiving unemployment compensation; and (7) other individuals determined appropriate by the Secretary of Labor. (d) Regulations Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section. . (b) Permissible use of funds (1) Internal Revenue Code of 1986 Section 3304(a)(4) of the Internal Revenue Code of 1986 is amended— (A) in subparagraph (F), by striking and at the end; (B) in subparagraph (G)(ii), by inserting and at the end; and (C) by adding at the end the following: (H) amounts may be withdrawn for the payment of dependents' allowances under section 3304A