In section § 1(g), "child" means child. In the absence of any definition of "child" in § 1, "child" has the common meaning (the offspring, adopted child or stepchild of the parent). Nowhere does § 1 refer to a "qualifying child." "Qualifying child" is defined in § 24(c), § 32(c)(3) and § 152(c) only for the purposes of § 24, § 32 and § 152, respectively, and none of these definitions apply to § 1.
