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Material Concerning Committee on Finance 1990 Reconciliation
Statement).
To achieve these objectives, Congress determined which
individuals are most appropriate to receive the earned income
credit. Before 1990, section 32 generally defined an eligible
individual as one who was (1) married and was entitled to a
dependency exemption under section 151 for a child, (2) a surviving
spouse, or (3) a head of household. See sec. 32(c)(1). In 1990,
Congress amended the definition of an eligible individual,
eliminating the language set forth above, but including in the
definition an individual who has a qualifying child. See OBRA sec.
11111(a). A qualifying child was defined as one who satisfies “a
relationship test, a residency test, and an age test.” H. Conf.
Rept. 101-964, at 1037 (1990), 1991-2 C.B. 560, 564. Congress
noted:
Solely for purposes of the EITC [earned income tax
credit], taxpayers are required to obtain and supply a
taxpayer identification number (TIN) for each qualifying
child who has attained the age of 1 as of the close of the
taxable year of the taxpayer.
In order to claim the EITC, the taxpayer must
complete and attach a separate schedule to his or her
income tax return. In addition to the TIN requirement
discussed above, this schedule is required to include the
name and age of any qualifying children.
Id. at 1038, 1991-2 B.C. at 565.
In response to this Court’s holding in Lestrange v.
Commissioner, T.C. Memo. 1997-428 (that before the enactment of the
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