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taxpayer”. The term “qualifying child” means any individual if
three tests are satisfied. Sec. 24(c)(1).
In the present case, Tyra is not a qualifying child because
petitioner is not allowed a deduction under section 151 with
respect to her for 1999. See sec. 24(c)(1)(A). With respect to
Jaleisha, however, we have concluded that petitioner is entitled
to a dependency exemption deduction for her for 1999, but not for
2000. Moreover, Jaleisha satisfies the relationship test and age
test for 1999 and 2000. See sec. 24(c)(1)(B) and (C).
Accordingly, she is a qualifying child for the 1999 taxable year,
and petitioner is entitled to the child tax credit for Jaleisha
for 1999. To that extent, we do not sustain respondent’s
determination on this issue.
5. Credit for Child and Dependent Care Expenses
Section 21(a)(1) provides for a credit against tax in the
case of “an individual who maintains a household which includes
as a member one or more qualifying individuals” and in an amount
equal to the applicable percentage of the “employment-related
expenses” paid by such individual during the taxable year. The
term “qualifying individual” means, among other things, a
dependent of the taxpayer who is under the age of 13 and with
respect to whom the taxpayer is entitled to a deduction under
section 151(c). Sec. 21(b)(1)(A). The term “employment-related
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