,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #ffha  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #a1 #bjbj,mr4    
,k9d 7= himself & ,mrs4 ,walorski7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide = dep5d5ts to  
be tak5 into acc\nt 9 det]m9+ ! am\nt ( 
! #bjbj recov]y rebates4  #a4 ,dep5d5ts 
tak5 into acc\nt 9 det]m9+ am\nt ( #bjbj
 recov]y rebates  7a7 ,9 g5]al ,section 
#fdbh7;a77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 z add$ by ,public ,law        
#aaf-acf1 is am5d$ by /rik+ qualify+    
*ildr5 7)9 ! mean+ ( section #bd7;c77 & 
ins]t+ dep5d5ts 7z def9$ 9 section      
#aeb74  7b7 ,con=m+ am5dm5ts ,section   
#fdbh7;g7 ( su* ,code is am5d$ by /rik+ 
qualify+ *ild ea* place x appe>s &      
ins]t+ dep5d5t4  7c7 ,effective date ,! 
am5dm5t made by ?is section %all take   
effect z if includ$ 9 section #bbja (   
division ,a ( ,public ,law #aaf-acf4    
#b4 ,application to taxpay]s ) respect  

to :om advance paym5t has already be5   
made ,9 ! case ( any taxpay] ) respect  
to :om refund or cr$it 0 made or all[$  
be=e ! date ( ! enactm5t ( ?is ,act "u  
section #fdbh7;f77#c7 ( ! ,int]nal      
,rev5ue ,code ( #aihf 7z add$ by ,public
 ,law #aaf-acf71 section #fdbh7;f7 ( su*
 ,code %all be appli$ sep>ately )       
respect to ! excess 7if any7 (-- 7#a7 ! 
advance refund am\nt det]m9$ "u section 
#fdbh7;f77#b7 ( su* ,code aft] !        
application ( ! am5dm5ts made by ?is    
subtitle1 ov]  7#b7 ! am\nt ( su* refund
 or cr$it s made or all[$4