CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES.

SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES. (a) [26 U.S.C. 32] In General.—Section 32(d) of the Internal Revenue Code of 1986 is amended— (1) by striking “Married Individuals.—In the case of” and inserting the following:“ Married Individuals.— “(1) In general.—In the case of” , and (2) by adding at the end the following new paragraph: “(2) Determination of marital status.—For purposes of this section— “(A) In general.—Except as provided in subparagraph (B), marital status shall be determined under section 7703(a). “(B) Special rule for separated spouse.—An individual shall not be treated as married if such individual— “(i) is married (as determined under section 7703(a)) and does not file a joint return for the taxable year, “(ii) resides with a qualifying child of the individual for more than one-half of such taxable year, and “(iii)(I) during the last 6 months of such taxable year, does not have the same principal place of abode as the individual’s spouse, or “(II) has a decree, instrument, or agreement (other than a decree of divorce) described in section 121(d)(3)(C) with respect to the individual’s spouse and is not a member of the same household with the individual’s spouse by the end of the taxable year.” . (b) Conforming Amendments.— (1) [26 U.S.C. 32] Section 32(c)(1)(A) of such Code is amended by striking the last sentence. (2) Section 32(c)(1)(E)(ii) of such Code is amended by striking “(within the meaning of section 7703)”. (3) Section 32(d)(1) of such Code, as amended by subsection (a), is amended by striking “(within the meaning of section 7703)”. (c) [26 U.S.C. 32 note] Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2020.