of such Code is amended— (A) in clause (iii), by striking , and and inserting a period, (B) by striking clauses (ii) and (iv), and (C) by redesignating clause (iii) as clause (ii). (9) Section 501 of such Code is amended— (A) in subsection (c)(26), by striking (as defined in section 24(c) and inserting (as defined in subsection (g)) , and (B) by amending subsection (g) to read as follows: (g) Definitions (1) Agricultural For purposes of subsection (c)(5), the term agricultural includes the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock. (2) Qualifying child (A) In general For purposes of subsection (c)(26), the term qualifying child means a qualifying child of the taxpayer (as defined in section 152(c)) who has not attained age 17. (B) Exception for certain noncitizens The term qualifying child shall not include any individual who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows resident of the United States . . (10) Section 995(f)(2)(C) of such Code is amended by striking 32, . (11) Section 3402(f)(1) of such Code is amended by striking subparagraph (C) and by redesignating subparagraphs (D) through (F) as subparagraphs (C) through (E), respectively. (12) Section 4293 of such Code is amended by striking chapter 32 (other than the taxes imposed by sections 4064 and 4121) . (13) Section 6211(b)(4)(A) of such Code is amended by striking 24(d), and 32, . (14) Section 6213(g)(2) of such Code is amended— (A) in subparagraph (L), by striking , 24, 32, , (B) by striking subparagraphs (F), (G), (I), (K), (M), and (P) and by redesignating subparagraphs (H), (J), (L), (N), (O), and (Q) as subparagraphs (F), (G), (H), (I), (J), and (K), respectively, and (C) by adding and at the end of subparagraph (J). (15) Section 6402 of such code is amended by striking subsection (m) and by redesignating subsection (n) as subsection (m). (16) Section 6695(g)(2) of such Code is amended by striking 24, and or 32, . (17)