To amend the Internal Revenue Code of 1986 to allow an exception where a noncustodial parent provides over half of the support of the child for a calendar year to claim such child as a dependent.

Amends the Internal Revenue Code to treat a child of divorced parents as having received over half of his support from a noncustodial parent (thus, allowing such individual a tax exemption) if: (1) the custodial parent refuses to release claim to exemption and does not contribute to support of the child; and (2) the noncustodial parent provides over half of the support for the child and is entitled to claim the child as a dependent.