MODIFICATIONS OF DEFINITION OF HEAD OF HOUSEHOLD.

SEC. 202. MODIFICATIONS OF DEFINITION OF HEAD OF HOUSEHOLD.(a) Head of Household.—Clause (i) of section 2(b)(1)(A) is amended to read as follows: “(i) a qualifying child of the individual (as defined in section 152(c), determined without regard to section 152(e)), but not if such child—“(I) is married at the close of the taxpayer’s taxable year, and“(II) is not a dependent of such individual by reason of section 152(b)(2) or 152(b)(3), or both, or”.(b) Conforming Amendments.—(1) Section 2(b)(2) is amended by striking subparagraph (A) and by redesignating subparagraphs (B), (C), and (D) as subparagraphs (A), (B), and (C), respectively.(2) Clauses (i) and (ii) of section 2(b)(3)(B) are amended to read as follows:“(i) subparagraph (H) of section 152(d)(2), or“(ii) paragraph (3) of section 152(d).”.