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to section 32(f), we hold that petitioner is entitled to an earned income credit for 1995 in the amount of $2,426. To reflect the foregoing, Decision will be entered for petitioner. 3(...continued) Budget Reconciliation Act of 1990, Pub. L. 101-508, sec. 11111, 104 Stat. 1388, 1388-408, effective for taxable years beginning after December 31, 1990. Moreover, our holdings with respect to the first two issues in this case have no bearing on petitioner's adjusted gross income or earned income, whic

Section 6021(c)(2) of RRA 1998 states that amendments to section 32(c)(3) are effective as if included in the amendments made by section 11111 of the 1990 Act, which is effective for tax years beginning after December 31, 1990.

EIC [earned income credit], rather than an element of the definitions of ‘eligible individual’ and ‘qualifying child’.” S. Rept. 105-174, at 200 (1998). The 1998 amendment was effective retroactively as if it were included in the provisions of OBRA section 11111. 4 Sec. 32(c)(1)(G) provides: (G) Individuals who do not include TIN, etc., of any qualifying child.–-No credit shall be allowed under this section to any eligible individual who has one or more qualifying children if no qualifying chil

, however, is not conditioned on petitioner's entitlement to dependency exemption deductions under section 151. The statutory language that previously linked those issues was removed by the Omnibus Budget Reconciliation Act of 1990, Pub. L. 101-508, sec. 11111, 104 Stat. 1388, 1388-408, effective for taxable years beginning after December 31, 1990. The wage withholding records supplied by petitioner in response to respondent's request for information provide evidence of the court-ordered child s

)(C) does not apply because petitioner and the grandmother are not eligible individuals with respect to the same qualifying child. Respondent refers to the legislative history of the Omnibus - 5 - Budget Reconciliation Act of 1990, Pub. L. 101-508, sec. 11111(a), 104 Stat. 1388, 1388-408 (the act that enacted the "qualifying child" test). Respondent then contends that if a child satisfies the relationship, abode, and age requirements found in section 32(c)(3)(A)(i), (ii), and (iii), the child is