,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bgij  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #f1 #bjai,mr4 
,casey 7= himself & ,mrs4 ,murray7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,act ( #aihf to /r5g!n ! e>n$   
income tax cr$it & exp& eligibility =   
*ildless individuals1 homeless y\?1 &   
y\? =m]ly 9 fo/] c>e4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,fo/]         
,opportunity ,,eitc ,act ( #bjai4  #b4  
,/r5g!n+ ! e>n$ income tax cr$it  7a7   
,increas$ cr$it = individuals ) no      
qualify+ *ildr5  7#a7 ,9 g5]al ,! table 
9 subp>agraph 7,a7 ( section #cb7;b77#b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$--  7,a7 by /rik+ #d1bbj 9 ! second
 column ( ! ?ird r[ & ins]t+ #aj1ahj1 & 
7,b7 by /rik+ #e1bhj 9 ! ?ird column ( !
 ?ird r[ & ins]t+ #aa1chj4  7#b7        
,inflation adju/m5ts ,subp>agraph 7,b7 (
 section #cb7;j77#a7 ( su* ,code is     
am5d$-- 7,a7 9 clause 7i7--  7i7 by     

ins]t+ 7except z provid$ 9 clause 7iii77
 aft] 7b77#b77;,a71 &  7ii7 by /rik+ &  
at ! end1  7,b7 by r$esignat+ clause    
7ii7 z clause 7iii71 &  7,c7 by ins]t+  
aft] clause 7i7 ! foll[+ new clause3    
7ii7 9 ! case ( ! #aj1ahj & #aa1chj     
am\nts 9 ! table 9 subsection           
7b77#b77;,a71 cal5d> ye> #bjag = cal5d> 
ye> #aiib1 &  4  7b7 ,cr$it increase &  
r$uction 9 phase\t = individuals ) no   
*ildr5 ,! table conta9$ 9 section       
#cb7;b77#a77;,a7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$--  7#a7 by /rik+ 
#g4fe 9 ! second column ( ! f\r? r[ &   
ins]t+ #bj1 &  7#b7 by /rik+ #g4fe 9 !  
?ird column ( ! f\r? r[ & ins]t+ #ae4ih4
  7c7 ,eligibility age limits  7#a7     
,upp] age limit ,subclause 7,,ii7 (     
section #cb7;c77#a77;,a77ii7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ age #fe & ins]t+ age #fh4  7#b7
 ,l[]+ eligibility age = c]ta9 *ildless 
individuals1 homeless y\?1 & qualifi$   
fo/] y\?  7,a7 ,9 g5]al ,subclause      
7,,ii7 ( section #cb7;c77#a77;,a77ii7 ( 

su* ,code1 z am5d$ by p>agraph 7#a71 is 
fur!r am5d$ by /rik+ age #be & ins]t+   
age #ai 7or1 9 ! case ( homeless y\? &  
qualifi$ fo/] y\?1 age #ah74  7,b7      
,homeless y\? & qualifi$ fo/] y\?       
,p>agraph 7#a7 ( section #cb7;c7 ( su*  
,code is am5d$ by add+ at ! end ! foll[+
 new subp>agraphs3  7,g7 ,homeless y\?  
7i7 ,9 g5]al ,= purposes ( subp>agraph  
7,a77ii77,,ii71 ! t]m homeless y\?      
means-- 7,i7 an unaccompani$ y\? :o has 
n atta9$ age #bd & :o is a homeless *ild
 or y\? 7z def9$ 9 section #gbe ( !     
,mc,kinney-,v5to ,homeless ,assi/ance   
,act71 or  7,,ii7 an individual :o is   
det]m9$ by a specifi$ (ficial to be     
unaccompani$1 at risk ( homelessness1 & 
self-support+4  7ii7 ,v]ification ,no   
cr$it %all be all[$ "u ?is section by   
reason ( clause 7i7 to any individual   
unless su* individual atte/s on ! return
 ( tax = ! taxable ye> t ! individual is
 a homeless y\? & t no o!r taxpay] is   
entitl$ to claim su* individual z a     
qualify+ *ild = purposes ( ?is section  

or section #bd = ! taxable ye>4 ,!      
,secret>y1 9 consultation ) ! ,national 
,taxpay] ,advocate & national homeless  
y\? advocates1 %all issue regulations-- 
7,i7 det]m9+ ! in=mation on relevant tax
 =ms or docum5tation necess>y to        
demon/rate homeless y\? /atus 9 ! case (
 an audit ( ! return1 &  7,,ii7 provid+ 
t a docum5t$ telephone call ) or a      
writt5 /atem5t f a specifi$ (ficial %all
 be treat$ z suffici5t to v]ify ! /atus 
( an individual z a homeless y\?4  7iii7
 ,specifi$ (ficial ,= purposes ( ?is    
subp>agraph1 ! t]m specifi$ (ficial     
means-- 7,i7 a local educational ag5cy  
homeless liaison designat$ pursuant to  
section #gbb7;g77#a77;,j77ii7 ( !       
,mc,kinney-,v5to ,homeless ,assi/ance   
,act 7or a designee ( su* liaison71     
7,,ii7 ! director ( an em]g5cy or       
transitional %elt] /reet outrea*        
program1 homeless y\? drop-9 c5t]1 or   
o!r program s]vic+ homeless y\? 7or a   
designee ( su* director71  7,,iii7 !    
director ( a ,f$]al ,,trio program "u   

*apt] #a ( subp>t #b ( "p ,a ( title    
,,iv ( ! ,high] ,education ,act ( #aife 
7#bj ,u4,s4,c4 #ajgj;a-#aa et seq47 or a
 ,ga9+ ,e>ly ,aw>5ess & ,read9ess =     
,und]graduate ,program "u *apt] #b (    
subp>t #b ( "p ,a ( title ,,iv ( su*    
,act 7#bj ,u4,s4,c4 #ajgj;a-#ba et seq47
 7or a designee ( su* director71 or     
7,,iv7 a f9ancial aid adm9i/rator 7)9 ! 
mean+ ( ! ,high] ,education ,act (      
#aife7 7or a designee ( su*             
adm9i/rator74  7,h7 ,qualifi$ fo/] y\?  
7i7 ,9 g5]al ,= purposes ( subp>agraph  
7,a77ii77,,ii71 ! t]m qualifi$ fo/] y\? 
means an individual :o 0 9 fo/] c>e on  
or aft] ! date t su* individual atta9$  
age #ad1 if su* c>e 0 "u ! sup]vision or
 adm9i/ration ( a ,/ate or tribal ag5cy 
adm9i/]+ 7or eligible to adm9i/]7 a plan
 "u "p ,b or "p ,e ( ! ,social ,security
 ,act 7)\t reg>d to :e!r ,f$]al         
assi/ance 0 provid$ ) respect to su*    
*ild "u su* "p ,e74  7ii7 ,v]ification  
,! ,secret>y1 9 consultation ) !        
,national ,taxpay] ,advocate & !        

,*ildr5's ,bureau1 ,adm9i/ration =      
,*ildr5 & ,families1 %all issue         
regulations det]m9+ ! in=mation on      
relevant tax =ms provid+ crit]ia =      
v]ify+ an individual z a qualifi$ fo/]  
y\? dur+ any transition p]iod betwe5 !  
date ( ! enactm5t ( ?is subp>agraph & ! 
e/abli%m5t ( an op]ational data report+ 
sy/em describ$ 9 section #fjej,z7a7 if  
su* individual is n li/$ 9 ! v]ification
 database describ$ 9 su* section1 or 9 !
 case ( an audit ( ! return4 ,!         
,secret>y %all consid] ! use = su*      
purposes ( c\rt or (ficial ,/ate        
docum5tation1 v]ification f entities su*
 z a *ild welf>e ag5cy1 case work]1     
,c\rt ,appo9t$ ,special ,advocate1      
attorney1 gu>dian ad litem1 ,f$]al      
,,trio program "u *apt] #a ( subp>t #b (
 "p ,a ( title ,,iv ( ! ,high]          
,education ,act ( #aife 7#bj ,u4,s4,c4  
#ajgj;a-#aa et seq471 ,ga9+ ,e>ly       
,aw>5ess & ,read9ess = ,und]graduate    
,program "u *apt] #b ( subp>t #b ( "p ,a
 ( title ,,iv ( su* ,act 7#bj ,u4,s4,c4 

#ajgj;a-#ba et seq471 or o!r recogniz$  
,/ate1 c\nty1 or tribal au?ority1 &     
v]ification ?r\gh ! ,john ,h4 ,*afee    
,fo/] ,c>e ,program = ,successful       
,transition to ,adul?ood "u section #dgg
 ( ! ,social ,security ,act 7#db        
,u4,s4,c4 #fgg74 ,dur+ any transition   
p]iod betwe5 ! date ( ! enactm5t ( ?is  
subp>agraph & ! e/abli%m5t ( an         
op]ational data report+ sy/em describ$ 9
 section #fjej,z7a71 no cr$it %all be   
all[$ "u ?is section by reason ( clause 
7i7 to any individual unless su*        
individual atte/s on ! return ( tax = ! 
taxable ye> t ! individual is a qualifi$
 fo/] y\? & t no o!r taxpay] is entitl$ 
to claim su* individual z a qualifi$    
*ild = purposes ( ?is section or section
 #bd = ! taxable ye>4 ,9 ! situation t  
an adult c claim a qualifi$ fo/] y\? =  
purposes ( ?is section or section #bd1 !
 ,secret>y %all develop a =m to indicate
 t ! adult w n claim ! qualifi$ fo/] y\?
 = ! taxable ye>4  4  7,c7 ,returns     
relat+ to y\? 9 fo/] c>e  7i7 ,9 g5]al  

,subp>t ,b ( "p ,,iii ( sub*apt] ,a (   
*apt] #fa ( su* ,code is am5d$ by ins]t+
 aft] section #fjej,y ! foll[+ new      
section3  #fjej,z4 ,returns relat+ to   
y\? 9 fo/] c>e  7a7 ,requirem5t (       
report+  7#a7 ,9 g5]al ,any ,/ate1      
local1 or tribal ag5cy provid+ fo/] c>e 
"u a plan approv$ "u "p ,b or ,e ( title
 ,,iv ( ! ,social ,security ,act %all   
make a return1 at su* times z !         
,secret>y may prescribe1 describ$ 9     
subsection 7b7 ) respect to any         
individual "u ! placem5t &              
responsibility ( su* ,/ate1 locality1 or
 tribe on or aft] ! date t su*          
individual atta9$ age #ad4  7#b7        
,developm5t ( data report+ sy/em ,!     
,secret>y1 9 coord9ation ) ! ,*ildr5's  
,bureau1 ,adm9i/ration = ,*ildr5 &      
,families1 %all develop a data report+  
sy/em :i* satisfies ! return requirem5ts
 ( p>agraph 7#a74  7#c7 ,s+le return    
,except z provid$ by ! ,secret>y1 a     
,/ate1 local1 or tribal ag5cy describ$ 9
 p>agraph 7#a7 :i* has made a return =  

an individual describ$ 9 su* p>agraph   
%all n be requir$ to make a return = su*
 individual = any subsequ5t cal5d> ye>4 
7b7 ,=m & mann] ( returns ,a return is  
describ$ 9 ?is subsection if su*        
return-- 7#a7 is 9 su* =m z ! ,secret>y 
may prescribe1 &  7#b7 conta9s1 )       
respect to ea* individual describ$ 9    
subsection 7a77#a7-- 7,a7 ! "n1 date (  
bir?1 & ,,t9 ( su* individual1 &  7,b7  
su* o!r in=mation z ! ,secret>y may     
prescribe 9 consultation ) ! ,*ildr5's  
,bureau1 ,adm9i/ration = ,*ildr5 &      
,families4  7c7 ,/atem5t ,to be furni%$ 
to individuals ) respect to :om         
in=mation is requir$  7#a7 ,9 g5]al ,e  
p]son requir$ to make a return "u       
subsection 7a7 %all furni% to ea* p]son 
^: "n is requir$ to be set =? 9 su*     
return a writt5 /atem5t %[+--  7,a7 ! "n
 & address ( ! p]son requir$ to make su*
 return & ! telephone numb] ( !         
in=mation contact = su* p]son1 &  7,b7 !
 in=mation requir$ to be %[n on ! return
 ) respect to su* individual4  7#b7     

,date ,! writt5 /atem5t requir$ "u      
p>agraph 7#a7 %all be furni%$ on or be=e
 ,janu>y #ca ( ! ye> foll[+ ! cal5d> ye>
 = :i* ! return "u subsection 7a7 is    
requir$ to be made4  4  7ii7 ,assessable
 p5alties ,subp>agraph 7,b7 ( section   
#fgbd7;d77#a7 ( su* ,code is am5d$--    
7,i7 by /rik+ or at ! end ( clause      
7xxv71  7,,ii7 by /rik+ & at ! end (    
clause 7xxvi7 & ins]t+ or1 &  7,,iii7 by
 ins]t+ aft] clause 7xxvi7 ! foll[+ new 
clause3  7xxvii7 section #fjej,z 7relat+
 to returns relat+ to y\? 9 fo/] c>e71  
4  7iii7 ,con=m+ am5dm5t ,! table (     
sections = subp>t ,b ( "p ,,iii (       
sub*apt] ,a ( *apt] #fa ( su* ,code is  
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #fjej,z4 ,returns relat+ to
 y\? 9 fo/] c>e4  4  7d7 ,eligibility = 
work+ homeless & qualifi$ fo/] y\? :o   
are full-,"t /ud5ts ,subp>agraph 7,b7 ( 
section #cb7;c77#a7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by add+ at ! end
 ! foll[+3 8,! prec$+ s5t5ce %all n     
apply to--  7#a7 a homeless y\? 7z def9$

 9 subp>agraph 7,g771 or  7#b7 a        
qualifi$ fo/] y\? 7z def9$ 9 subp>agraph
 7,h771  :o is a /ud5t 7z def9$ 9       
section #aeb7;f77#b77 = ! taxable ye>4 4
  7e7 ,in=mation return mat*+ ,n lat]   
?an #a ye> aft] ! date ( ! enactm5t (   
?is ,act1 ! ,secret>y ( ! ,treasury 7or 
! ,secret>y's delegate7 %all develop &  
implem5t proc$ures = *eck+ an           
individual's claim = ! cr$it "u section 
#cb ( ! ,int]nal ,rev5ue ,code ( #aihf  
aga9/ claims by o!r taxpay]s = tax      
cr$its relat+ to high] education )      
respect to dep5d5t college /ud5ts4  7f7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjah4