,,ii  #aac? ,,congress  #a/ ,session    
,s4 #ia  ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$
 ,,/ates  ,janu>y #bc 7legislative day1 
,janu>y #c71 #bjac ,mr4 ,vitt] introduc$
 ! foll[+ bill2 :i* 0 read twice &      
ref]r$ to ! ,committee on ,f9ance  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to cl>ify eligibility = ! 
*ild tax cr$it4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,*ild ,tax ,cr$it  
,integrity ,pres]vation ,act ( #bjac4   
#b4 ,eligibility = *ild tax cr$it  7a7  
,9 g5]al ,subsection 7e7 ( section #bd (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by /rik+ "u ?is section to a      
taxpay] & all t foll[s & ins]t+ 8"u ?is 
section to any taxpay] unless--  7#a7   
su* taxpay] includes ! taxpay]'s valid  
id5tification numb] 7z def9$ 9 section  
#fdbh7;h77#b77 on ! return ( tax = !    
taxable ye>1 &  7#b7 ) respect to any   
qualify+ *ild1 ! taxpay] includes ! "n &
 taxpay] id5tification numb] ( su*      
qualify+ *ild on su* return ( tax4  4   
7b7 ,effective date ,! am5dm5t made by  

?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4