,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #ccgi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #be1 #bjag,mr4  
,c(fman 7= himself1 ,mr4 ,cicill9e1 ,mr4
 ,faso1 & ,mr4 ,takano7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide = an increase 9 ! e>n$ 
income tax cr$it = individuals ) no     
qualify+ *ildr51 & = o!r purposes4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,enhanc+ ,advancem5t1 ,r$uc+            
,noncompliance1 & ,improv+ ,tru/ ,act or
 ! ,,e>n ,,x ,act4  #b4 ,increase 9 e>n$
 income cr$it = individuals ) no        
qualify+ *ildr5  7a7 ,p]c5tages ,! table
 9 section #cb7;b77#a7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#g4fe bo? places x appe>s & ins]t+      
#ae4c4  7b7 ,e>n$ income & phase\t      
am\nts ,! table 9 section #cb7;b77#b7 ( 
su* ,code is am5d$-- 7#a7 by /rik+      
#d1bbj & ins]t+ #f1egj2 &  7#b7 by /rik+
 #e1bhj & ins]t+ #aa1ejj4  7c7 ,r$uction

 9 m9imum age ,section                  
#cb7;c77#a77;,a77ii77,,ii7 ( su* ,code  
is am5d$ by /rik+ age #be & ins]t+ age  
#ba4  7d7 ,inflation adju/m5ts ,section 
#cb7;j77#a77;,b7 ( su* ,code is am5d$-- 
7#a7 9 clause 7i7 by ins]t+ except z    
provid$ 9 clause 7iii71 be=e 9 ! case (2
  7#b7 by /rik+ & at ! end ( clause 7i72
  7#c7 by /rik+ ! p]iod at ! end (      
clause 7ii7 & ins]t+ 1 &2 &  7#d7 by    
add+ aft] clause 7ii7 ! foll[+3  7iii7 9
 ! case ( ! #f1egj & ! #aa1ejj am\nts 9 
subsection 7b77#b77;,b71 by sub/itut+   
8cal5d> ye> #bjag0 = 8cal5d> ye> #aiib0 
9 subp>agraph 7,b7 ( su* section #a4  4 
7e7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjag4  #c4   
,c]tification ( *ild resid5cy  7a7 ,9   
g5]al ,section #cb7;c77#c7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+3  7,e7 ,resid5cy      
c]tification requirem5t ,a qualify+ *ild
 %all n be tak5 into acc\nt "u          
subsection 7b7 unless ! taxpay] includes

 on ! return ( tax = ! taxable ye> a    
c]tification ( ! same pr9cipal place (  
abode z ! taxpay] ) respect to :om !    
det]m9ation "u section #aeb7;c77#a77;,b7
 is made4 ,su* c]tification %all be     
support$ by pro(1 su* z lett]s1 records1
 or affidavits1 9 a mann] sub/antially  
simil> to ! proc$ures = tax ye>s #bjjc  
to #bjje ( a simil> requirem5t t !      
,secret>y us$ = ! /udy entitl$ ,,irs    
,e>n$ ,income ,tax ,cr$it 7,,eitc7      
,initiatives--,report on ,qualify+ ,*ild
 ,resid5cy ,c]tification1 ,fil+ ,/atus1 
& ,automat$ ,und]report] ,te/s 7#bjjh74 
4  7b7 ,effective date ,! am5dm5t made  
by subsection 7a7 %all apply to taxable 
ye>s beg9n+ aft] ,decemb] #ca1 #bjag4   
#d4 ,social security numb] requir$ to   
claim additional *ild tax cr$it  7a7 ,9 
g5]al ,section #bd7;e77#a7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+3 ,no increase 9 cr$its
 %all be all[$ "u subp>t ,c by reason ( 
subsection 7d7 ( ?is section ) respect  
to any qualify+ *ild = :om ! taxpay]    

fails to include a valid social security
 numb] on su* return4  7b7 ,effective   
date ,! am5dm5t made by subsection 7a7  
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjag4  #e4 ,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 (   
su* ,code 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 #bjag4