qualifying individual

(1)The term “qualifying individual” means— (A)a dependent of the taxpayer (as defined in) who has not attained age 13, (B)a dependent of the taxpayer (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B)) who is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the taxpayer for more than one-half of such taxable year, or (C)the spouse of the taxpayer, if the spouse is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the taxpayer for more than one-half of such taxable year.

Source

26 USC § 21(b)(1)


Scoping language

For purposes of this section
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