FOSTER CHILDREN.

SEC. 912. FOSTER CHILDREN. (a) In General.—Section 162(b)(2) (relating to rules relating to definition of dependent) is amended by inserting immediately before “shall be treated” the following: “, or a foster child of an individual (if such child satisfies the requirements of subsection (a)(9) with respect to such individual),”. (b) Effective Date.—The amendment made by subsection (a) of this section shall apply to taxable years beginning after December 31, 1969.