,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #ejgj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #aj1 #bjad ,mr4 
,g>dn] 7= himself & ,mr4 ,/ew>t7        
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide = improv$      
compliance ) ! requirem5ts ( ! e>n$     
income tax cr$it4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,e>n+s ,advancem5t 
& ,recov]y ,n[ ,act or ! ,,e>n ,act 4   
#b4 ,d$ication ( ,,eitc compliance sav+s
 to exp&+ ! ,,eitc  7a7 ,f9d+s ,!       
,congress f9ds ! foll[+3  7#a7 ,! ,m>*  
#bjad report ( ! ,treasury ,inspector   
,g5]al = ,tax ,adm9i/ration on !        
,int]nal ,rev5ue ,s]vice's compliance ) 
! ,improp] ,paym5ts ,elim9ation &       
,recov]y ,act ( #bjaj highlights        
significant improp] paym5ts relat$ to ! 
e>n$ income tax cr$it "u section #cb ( !
 ,int]nal ,rev5ue ,code ( #aihf4  7#b7  
,! ,improp] ,paym5ts ,elim9ation &      
,recov]y ,act ( #bjaj def9es an improp] 

paym5t z any paym5t t %\ld n h be5 made 
or t 0 made 9 an incorrect am\nt ''' "u 
/atutory1 contractual1 adm9i/rative1 or 
o!r legally applicable requirem5ts4     
7#c7 ,! ,int]nal ,rev5ue ,s]vice        
e/imates t #bb p]c5t to #bf p]c5t ( e>n$
 income tax cr$it paym5ts 7 issu$       
improp]ly 9 fiscal ye> #bjac1 ) ! doll> 
value ( ^! improp] paym5ts e/imat$ to be
 betwe5 #ac4c billion & #ae4f billion4  
7#d7 ,! ,treasury ,inspector ,g5]al =   
,tax ,adm9i/ration has conclud$ t !     
,int]nal ,rev5ue ,s]vice has made little
 improvem5t 9 r$uc+ improp] e>n$ income 
tax cr$it paym5ts s9ce be+ requir$ to   
report e/imates ( ^! paym5ts to         
,congress1 & z a result1 ! e>n$ income  
tax cr$it program rema9s at high risk = 
improp] paym5ts4  7#e7 ,! ,jo9t         
,committee on ,taxation e/imates t = tax
 ye> #bjad !re w be #bh4e million fil]s 
t w receive ! e>n$ income tax cr$it4    
7#f7 ,billions ( doll>s ( improp]       
paym5ts w cont9ue to made unless re=ms &
 improvem5ts take place ) respect to !  

e>n$ income tax cr$it & its adm9i/ration
 by ! ,int]nal ,rev5ue ,s]vice4  7b7    
,s5se ( ,congress ,any budget>y sav+s   
result+ f ! re=ms & improvem5ts enact$  
by ?is ,act ) respect to ! e>n$ income  
tax cr$it %\ld be d$icat$ to exp&+ !    
cr$it = work+ families eligible = ! e>n$
 income tax cr$it4  #c4 ,increase !     
p5alty applicable to paid tax prep>]s :o
 engage 9 willful or reckless conduct   
7a7 ,9 g5]al ,section #ffid7;b77#a77;,b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ #ej p]c5t & ins]t+ #ge   
p]c5t4  7b7 ,effective date ,! am5dm5t  
made by ?is section %all apply to       
returns prep>$ = taxable ye>s end+ aft] 
! date ( ! enactm5t ( ?is ,act4  #d4    
,expansion ( disall[ance p]iod =        
taxpay]s :o improp]ly claim ,,eitc bas$ 
on reckless or int5tional disreg>d ( !  
rules  7a7 ,9 g5]al ,section            
#cb7k77#a77;,b77ii7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by /rik+ #b     
taxable ye>s & ins]t+ #e taxable ye>s4  
7b7 ,effective date ,! am5dm5t made by  

?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjac4  #e4   
,expansion ( ma?-error au?ority to cov] 
,,eitc claims dur+ p]iod :5 taxpay] is  
b>r$ f claim+ ! cr$it  7a7 ,9 g5]al     
,section #fbac7;g77#b77,k7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
section #cb7k77#b7 & ins]t+ section     
#cb7k74  7b7 ,effective date ,! am5dm5t 
made by ?is section %all apply to       
taxable ye>s end+ aft] ! date ( !       
enactm5t ( ?is ,act4  #f4 ,p5alty =     
errone\s claim ( cr$it made applicable  
to e>n$ income cr$it  7a7 ,9 g5]al      
,section #ffgf7;a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+ 7o!r ?an
 a claim = a refund or cr$it relat+ to !
 e>n$ income cr$it "u section #cb74  7b7
 ,effective date ,! am5dm5t made by ?is 
section %all apply to claims fil$ aft] !
 date ( ! enactm5t ( ?is ,act4  #g4     
,/udy on e>n$ income cr$it & improp]    
paym5ts  7a7 ,9 g5]al ,! ,comptroll]    
,g5]al ( ! ,unit$ ,/ates %all conduct a 
/udy on--  7#a7 ! effectiv5ess & impact 

( ! e>n$ income tax cr$it "u section #cb
 ( ! ,int]nal ,rev5ue ,code ( #aihf1 &  
7#b7 ! incid5ce & cause ( improp]       
paym5ts made by ! ,int]nal ,rev5ue      
,s]vice ) respect to ! cr$it4  7b7      
,recomm5dations ,! /udy requir$ "u      
subsection 7a7 %all include             
recomm5dations to--  7#a7 improve !     
effici5cy & effectiv5ess ( ! e>n$ income
 tax cr$it1 &  7#b7 r$uce ! improp]     
paym5ts made by ! ,int]nal ,rev5ue      
,s]vice ) respect to ! cr$it4  7c7      
,report ,n lat] ?an #f mon?s aft] ! date
 ( ! enactm5t ( ?is ,act1 ! ,comptroll] 
,g5]al %all submit to ! ,committee on   
,ways & ,means ( ! ,h\se (              
,repres5tatives & ! ,committee on       
,f9ance ( ! ,s5ate a report ) ! results 
( ! /udy conduct$ "u subsection 7a7 &   
recomm5dations requir$ "u subsection    
7b74