,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cfgi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #aa1 #bjbj,ms4    
,duckwor? 7= h]self1 ,mr4 ,scott ( ,s\? 
,c>ol9a1 ,ms4 ,klobu*>1 ,mr4 ,braun1    
,mr4 ,wyd51 ,mr4 ,lank=d1 ,ms4 ,smi?1 & 
,ms4 ,ern/7 introduc$ ! foll[+ bill2 :i*
 0 read twice & ref]r$ to ! ,committee  
on ,f9ance  ,a ,,bill  ,to require !    
,int]nal ,rev5ue ,s]vice to e/abli% a   
proc$ure by :i* p>5ts may imm$iately    
claim ! recov]y rebate am\nt = *ildr5   
born 9 #bjbj4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,newborn ,,c>es ,act4  
#b4 ,advance recov]y paym5ts = *ildr5   
born 9 #bjbj  7a7 ,9 g5]al ,p>agraph    
7#c7 ( section #fdbh7;f7 ( ! ,int]nal   
,rev5ue ,code ( #aihf1 z add$ by !      
,,c>es ,act 7,public ,law #aaf-acf71 is 
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,d7 ,paym5ts relat+ to   
*ildr5 born 9 #bjbj  7i7 ,9 g5]al ,9 !  
case ( a qualify+ *ild 7)9 ! mean+ (    
section #bd7;c77 ( ! taxpay] born dur+  
cal5d> ye> #bjbj1 = purposes ( det]m9+ !

 advance refund am\nt ( ! taxpay] "u    
p>agraph 7#b71 su* *ild %all be treat$ z
 if ! *ild _h be5 born 9 cal5d> ye>     
#bjai 7or #bjah1 9 ! case ( a taxpay] to
 :om p>agraph 7#e77;,a7 applies7 & tak5 
into acc\nt z a dep5d5t ( ! taxpay] =   
su* ye>4  7ii7 ,claims ,! ,secret>y %all
 e/abli% a proc$ure to all[ a taxpay] to
 file a claim1 dur+ cal5d> ye> #bjbj1 = 
! doll> am\nt attributable "u subsection
 7a77#b7 7z adju/$ "u subsection 7c77 to
 a *ild describ$ 9 clause 7i74 ,su* a   
claim-- 7,i7 %all be fil$ 9 su* mann] z 
! ,secret>y %all prescribe1 &  7,,ii7   
%all include ! social security numb] 7z 
def9$ 9 section #bd7;h77#g77 ( su* *ild4
  ,any am\nt ) respect to :i* a valid   
claim is fil$ %all be refund$ or cr$it$ 
z rapidly z possible accord+ to ! rules 
( ?is p>agraph1 )\t reg>d to :e!r !     
taxpay] has previ\sly receiv$ paym5t (  
any advance refund am\nt 7or any portion
 ( su* am\nt7 "u ?is subsection4  7iii7 
,qualify+ *ild ,solely = purposes ( ?is 
subp>agraph1 9 apply+ section #bd7;c71  

any *ild ( ! taxpay] :o is born dur+    
cal5d> ye> #bjbj %all be deem$ to h     
satisfi$ ! requirem5ts ( subp>agraphs   
7,b7 & 7,d7 ( section #aeb7;c77#a7 if   
su* *ild satisfies su* requirem5ts = !  
p]iod beg9n+ on ! date ( bir? ( ! *ild &
 end+ on ! date ! claim is fil$4  7iv7  
,d5ial ( d\ble claims ,only #a refund or
 cr$it by reason ( ?is subp>agraph %all 
be issu$ ) respect to any qualify+ *ild4
  4  7b7 ,effective date ,! am5dm5t made
 by ?is section %all take effect z if   
includ$ 9 ! enactm5t ( section #bbja ( !
 ,,c>es ,act 7,public ,law #aaf-acf74