“ In general.—An individual bears a relationship to the taxpayer described in this subparagraph if such individual is— `` (I) a son, daughter, stepson, or stepdaughter, or a descendant of any such individual, `` (II) a brother, sister, stepbrother, or stepsister, or a descendant of any such individual, who the taxpayer cares for as the taxpayer's own child, or `` (III) an eligible foster child of the taxpayer.''. ”

“ Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2004. SEC. 303. MARRIAGE PENALTY RELIEF FOR EARNED INCOME CREDIT; EARNED INCOME TO INCLUDE ONLY AMOUNTS INCLUDIBLE IN GROSS INCOME ”

“ Rounding.—If any amount determined under subparagraph (A) (i) is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.''. (b) Technical Amendments.— (1) Subparagraph (A) of section 1 (f) (2) is amended by inserting ``except as provided in paragraph (8) ,'' before ``by increasing''. (2) The heading for subsection (f) of section 1 is amended by inserting ``Phaseout of Marriage Penalty in 15-Percent Bracket;'' before ``Adjustments''. ”