(3)(A) For each individual, other than husband or wife, who has a gross income for the tax year of less than three thousand dollars ($3,000), who has not filed a joint return with his or her spouse for the taxable year, and who is dependent upon and receives his or her chief support from the taxpayer, the adjusted individual credit.
(B)(i) As used in subdivision (a)(3)(A) of this section, “dependent” means the same as defined in 26 U.S.C. § 152, as in effect on January 1, 2005.
(ii) “Dependent” does not include any individual who is a citizen or subject of a foreign country unless that individual is a resident of the United States or a country contiguous to the United States.
(C)(i) As used in subdivision (a)(3)(B) of this section, “brother” and “sister” include a brother or sister by half blood.
(ii) For the purpose of determining whether any of the foregoing relationships exist, a legally adopted child of a person shall be considered a child of that person by blood;
(4) In the case of a fiduciary:
(A) If taxable under § 26-51-203(a)(1), the adjusted individual credit;
(B) If taxable under § 26-51-203(a)(2), the same tax credit as would be allowed the deceased if living; and
(C) If taxable under § 26-51-203(a)(3), the tax credit to which the beneficiary would be entitled; and
(5) In the case of a nonresident taxpayer, the taxpayer shall be entitled to that proportion of the tax credit granted by the Income Tax Act of 1929, § 26-51-101 et seq., that the gross income within the state bears to the entire gross income wherever earned.
(b)(1) The status of the last day of the income year shall determine the right to the tax credits provided in this section.
(2) However, a taxpayer shall be entitled to tax credits for a husband or wife or a dependent who has died during the income year.