Section 1.24-1 - Partial credit allowed for certain other dependents(a)In general. For purposes of section 24(h)(4)(A), a taxpayer may be eligible to increase the credit determined under section 24(a) by $500 for a dependent of the taxpayer, as defined in section 152, other than a qualifying child described in section 24(c).(b)Applicability date. This section applies to taxable years beginning on or after October 13, 2020.T.D. 9913, 85 FR 64385, Oct. 13, 2020 T.D. 9913, 85 FR 64385, 10/13/2020