,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #egd  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bh1 #bjba,ms4
 ,moore ( ,wiscons9 7= h]self1 ,mr4     
,panetta1 ,mr4 ,bey]1 ,mr4 ,suozzi1 ,ms4
 ,scanlon1 ,mr4 ,coh51 ,ms4 ,norton1    
,ms4 ,s*ak[sky1 ,mr4 ,danny ,k4 ,davis (
 ,ill9ois1 ,ms4 ,bonamici1 ,mrs4 ,watson
 ,coleman1 ,mr4 ,ha/+s1 ,ms4 ,del,bene1 
,mr4 ,blum5au]1 ,mrs4 ,hayes1 ,mr4      
,c>son1 ,mr4 ,ru%1 ,mr4 ,v>gas1 ,mr4    
,wel*1 ,ms4 ,sewell1 ,mr4 ,hors=d1 ,mr4 
,nadl]1 ,mr4 ,higg9s ( ,new ,york1 ,mr4 
,pocan1 ,mr4 ,ryan1 ,mr4 ,l>son (       
,connecticut1 ,mr4 ,s*neid]1 ,mrs4      
,lawr5ce1 & ,ms4 ,de,lauro7 introduc$ ! 
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to require ! ,secret>y ( ! ,treasury to
 conduct outrea* to in=m c]ta9          
individuals ( _! pot5tial eligibility = 
! ,e>n$ ,income ,tax ,cr$it & ! ,*ild   
,tax ,cr$it1 & = o!r purposes4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,e>n$ ,income & ,*ild ,tax ,cr$its      

,outrea* ,act ( #bjba4  #b4 ,outrea* to 
c]ta9 individuals reg>d+ ! ,e>n$ ,income
 ,tax ,cr$it & ! ,*ild ,tax ,cr$it  7a7 
,9 g5]al ,n lat] ?an ,m>* #a1 #bjba1 !  
,secret>y ( ! ,treasury %all c>ry out a 
program ( public outrea*1 includ+ on !  
,int]net & ?r\gh mail$ notices1 to in=m 
id5tifi$ individuals ( _! pot5tial      
eligibility = ! e>n$ income tax cr$it "u
 section #cb ( ! ,int]nal ,rev5ue ,code 
( #aihf & ! *ild tax cr$it "u section   
#bd ( su* ,code4  7b7 ,id5tifi$         
individuals  7#a7 ,9 g5]al ,! t]m       
id5tifi$ individuals-- 7,a7 means       
individuals-- 7i7 :o us$ ! non-fil]     
portal to provide _! id5tify+ in=mation 
& receive recov]y rebate paym5ts1 &     
7ii7 ^: id5tity has be5 v]ifi$ by !     
,int]nal ,rev5ue ,s]vice1 &  7,b7 does n
 include individuals :o-- 7i7 are age   
#fe or old] z ( ,decemb] #ca1 #bjbj1 &  
7ii7 did n claim a dep5d5t 9 tax ye>    
#bjai4  7c7 ,non-,fil] portal ,! t]m    
non-fil] portal means ! electronic      
portal e/abli%$ by ! ,secret>y ( !      

,treasury = ! purpose ( mak+ paym5ts "u 
section #fdbh ( ! ,int]nal ,rev5ue ,code
 ( #aihf to individuals :o did n file a 
return ( tax = #bjah or #bjai4  7d7 ,=m 
& mann] ( notice ,mail$ notices s5t to  
id5tifi$ individuals "u subsection 7a7  
may be s5t to individuals 9 su* =m &    
mann] z ! ,secret>y ( ! ,treasury may   
require1 includ+ z an atta*m5t to1 or 9 
conjunction )1 any mail$ correspond5ce  
provid+ in=mation on recov]y rebate     
paym5ts4  7e7 ,notice cont5ts ,mail$    
notices s5t to id5tifi$ individuals "u  
subsection 7a7 %all provide-- 7#a7 a    
description ( ! e>n$ income tax cr$it & 
! qualifications = receiv+ su* cr$it1   
7#b7 a description ( ! *ild tax cr$it & 
! qualifications = receiv+ su* cr$it1   
7#c7 in=mation on ! availability (1 &   
eligibility requirem5ts = receiv+1      
advice & assi/ance f qualifi$ return    
prep>ation programs z def9$ 9 section   
#gebf;,a7e77#a7 ( ! ,int]nal ,rev5ue    
,code ( #aihf1 & in=mation reg>d+ h[ to 
locate & contact su* programs1 &  7#d7  

in=mation on ! availability (1 &        
eligibility requirem5ts = receiv+1      
advice & assi/ance f organizations t    
provide tax c\nsel+ = ! eld]ly pursuant 
to a coop]ative agreem5t ) ! ,int]nal   
,rev5ue ,s]vice "u section #afc ( !     
,rev5ue ,act ( #aigh 7,public ,law      
#ie-fjj71 & in=mation reg>d+ h[ to      
locate & contact su* organizations4  #c4
 ,effectiv5ess /udy  7a7 ,/udy ,!       
,treasury ,inspector ,g5]al = ,tax      
,adm9i/ration %all conduct a /udy to--  
7#a7 evaluate ! outrea* conduct$ "u     
section #b7;a71 includ+-- 7,a7 a        
description ( communications ! ,int]nal 
,rev5ue ,s]vice issu$1  7,b7 ! date !   
,int]nal ,rev5ue ,s]vice issu$          
communications on ! ,int]net & ! date   
mail$ notices 7 s5t1  7,c7 :e!r !       
in=mation provid$ on ! ,int]net & 9     
mail$ notices adequately describ$ ! e>n$
 income tax cr$it & ! *ild tax cr$it & !
 qualifications = receiv+ su* cr$its1   
7,d7 9 :at languages su* communications 
7 (f]$1  7,e7 ! numb] ( fil]s :o us$ !  

non-fil] portal to prop]ly claim recov]y
 rebate paym5ts1 &  7,f7 ! numb] ( mail$
 notices t 7 return$ to ! ,,irs z       
undeliv]able1 &  7#b7 make              
recomm5dations = improv+ outrea* to exp&
 ! use ( ! cr$its by id5tifi$           
individuals4  7b7 ,report ,n lat] ?an   
,decemb] #ca1 #bjbb1 ! ,treasury        
,inspector ,g5]al = ,tax ,adm9i/ration  
%all submit to ! ,committee on ,ways &  
,means ( ! ,h\se ( ,repres5tatives & !  
,s5ate ,committee on ,f9ance a report on
 ! results ( ! /udy conduct$ "u         
subsection 7a74