,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #cfc  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #f1 #bjag,mr4 
,mess] introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,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$it  
,integrity ,pres]vation ,act ( #bjag4   
#b4 ,eligibility = *ild tax cr$it  7a7  
,9 g5]al ,section #bd7;e7 ( ! ,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
 7&1 9 ! case ( a jo9t return1 ! valid  
id5tification numb] 7z s def9$7 ( !     
taxpay]'s sp\se7 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