A bill to amend the Internal Revenue Code of 1954 to restore prior law for purposes of claiming a dependency exemption where, under a pre-1985 instrument, the noncustodial parent provides $1,200 or more for the support of a child.

Amends the Internal Revenue Code to allow a noncustodial parent to claim a dependency exemption for a child in cases where: (1) the noncustodial parent provides $1,200 or more annually for the support of the child; (2) the custodial parent does not clearly establish that he or she provided more than such amount annually for the support of the child; and (3) the decree of divorce or separate maintenance or written agreement was executed before January 1, 1985, and has not been modified since such date.