,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #eaad  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ae1         
#bjai,ms4 ,g>cia ( ,texas 7= h]self1    
,ms4 ,norton1 ,ms4 ,lee ( ,cali=nia1    
,ms4 ,escob>1 ,ms4 ,jayapal1 ,ms4       
,tlaib1 ,ms4 ,haal&1 ,mrs4 ,watson      
,coleman1 ,mr4 ,evans1 ,ms4             
,ocasio-,cortez1 ,mr4 ,cox ( ,cali=nia1 
,mr4 ,soto1 & ,mr4 ,grijalva7 introduc$ 
! foll[+ bill2 :i* 0 ref]r$ to !        
,committee on ,ov]sight & ,re=m1 & 9    
addition to ! ,committee on ,ways &     
,means1 = a p]iod to be subsequ5tly     
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d title #ca1 ,unit$     
,/ates ,code1 to limit ! am\nt t !      
portion ( a taxpay]'s tax refund        
attributable to ! *ild tax cr$it & !    
e>n$ income tax cr$it may be r$uc$ by   
reason ( /ud5t loan debt4  #a4 ,%ort    
title  7a7 ,%ort title ,?is ,act may be 
cit$ z ! ,/op ,,eitc & ,,ctc ,seizures  

,act4  #b4 ,limitation on r$uction (    
c]ta9 portions ( tax refund by am\nt (  
/ud5t loan debt  7a7 ,9 g5]al ,section  
#cgbj;,a ( title #ca1 ,unit$ ,/ates     
,code1 is am5d$ by add+ at ! end !      
foll[+ new subsection3  7j7 ,! ,secret>y
 ( ! ,treasury may n r$uce "u subsection
 7c71 by reason ( /ud5t loan debt1 a    
refund ( ,f$]al taxes paid t is payable 
to a taxpay] to ! ext5t su* r$uction    
w\ld cause su* refund to be less ?an !  
sum ( cr$its all[$ "u subp>t ,c ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf by reason
 ( sections #bd & #cb ( su* ,code4 ,=   
purposes ( ! previ\s s5t5ce1 ! ,secret>y
 ( ! ,treasury %all det]m9e ! am\nt ( ! 
r$uction "u subsection 7c7 t is by      
reason ( /ud5t loan debt & ! am\nt ( !  
refund t is be+ r$uc$ aft] apply+ all   
o!r r$uctions "u su* subsection4  4  7b7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to refunds ( ,f$]al 
taxes paid = taxable ye>s beg9n+ aft] ! 
date ( ! enactm5t ( ?is ,act4