Treatment of missing children

(A) In general Solely for the purposes referred to in subparagraph (B), a child of the taxpayer— (i) who is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of the family of such child or the taxpayer, and (ii) who had, for the taxable year in which the kidnapping occurred, the same principal place of abode as the taxpayer for more than one-half of the portion of such year before the date of the kidnapping, shall be treated as meeting the requirement of subsection (c)(1)(B) with respect to a taxpayer for all taxable years ending during the period that the child is kidnapped.

(B) Purposes Subparagraph (A) shall apply solely for purposes of determining— (i) the deduction under section 151(c), (ii) the credit under section 24 (relating to child tax credit), (iii) whether an individual is a surviving spouse or a head of a household (as such terms are defined in section 2), and (iv) the earned income credit under section 32.

(C) Comparable treatment of certain qualifying relatives For purposes of this section, a child of the taxpayer— (i) who is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of the family of such child or the taxpayer, and (ii) who was (without regard to this paragraph) a qualifying relative of the taxpayer for the portion of the taxable year before the date of the kidnapping, shall be treated as a qualifying relative of the taxpayer for all taxable years ending during the period that the child is kidnapped.

(D) Termination of treatment Subparagraphs (A) and (C) shall cease to apply as of the first taxable year of the taxpayer beginning after the calendar year in which there is a determination that the child is dead (or, if earlier, in which the child would have attained age 18).