,,ii  #aah? ,,congress  #a/ ,session    
,s4 #aiib  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ad1 #bjbc,mr4   
,br[n 7= himself1 ,mr4 ,b5net1 ,mr4     
,book]1 ,mr4 ,w>nock1 ,mr4 ,wyd51 ,mr4  
,durb91 ,ms4 ,baldw91 ,mr4 ,blum5?al1   
,ms4 ,cantwell1 ,mr4 ,c>d91 ,mr4 ,casey1
 ,mr4 ,coons1 ,ms4 ,cortez ,ma/o1 ,ms4  
,duckwor?1 ,mrs4 ,fe9/e91 ,mr4          
,fett]man1 ,mrs4 ,gillibr&1 ,ms4        
,hassan1 ,mr4 ,he9ri*1 ,ms4 ,hirono1    
,mr4 ,ka9e1 ,mr4 ,k+1 ,ms4 ,klobu*>1    
,mr4 ,m>key1 ,mr4 ,m]kley1 ,mr4 ,murphy1
 ,mrs4 ,murray1 ,mr4 ,pet]s1 ,mr4 ,re$1 
,ms4 ,ros51 ,mr4 ,s&]s1 ,mr4 ,s*atz1    
,mr4 ,s*um]1 ,mrs4 ,%ahe51 ,ms4 ,smi?1  
,ms4 ,/ab5[1 ,mr4 ,van ,holl51 ,mr4     
,w>n]1 ,ms4 ,w>r51 ,mr4 ,wel*1 & ,mr4   
,:iteh\se7 introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to am5d ! ,int]nal
 ,rev5ue ,code ( #aihf to exp& ! e>n$   
income & *ild tax cr$its1 & = o!r       
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,work+ ,families ,tax      

,relief ,act ( #bjbc4  ,i ,expansion ( !
 e>n$ income cr$it  #aja4 ,p]man5t      
ext5sion ( e>n$ income cr$it rules =    
individuals )\t qualify+ *ildr5  7a7    
,decrease 9 m9imum age = cr$it  7#a7 ,9 
g5]al ,subclause 7,,ii7 ( section       
#cb7;c77#a77;,a77ii7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
age #be & ins]t+ ! applicable m9imum    
age4  7#b7 ,applicable m9imum age       
,p>agraph 7#a7 ( section #cb7;c7 ( su*  
,code is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,f7 ,applicable     
m9imum age ,= purposes ( ?is p>agraph-- 
7i7 ,9 g5]al ,! t]m applicable m9imum   
age means-- 7,i7 except z o!rwise       
provid$ 9 ?is clause1 age #ai1  7,,ii7 9
 ! case ( a specifi$ /ud5t 7o!r ?an a   
qualifi$ =m] fo/] y\? or a qualifi$     
homeless y\?71 age #bd1 &  7,,iii7 9 !  
case ( a qualifi$ =m] fo/] y\? or a     
qualifi$ homeless y\?1 age #ah4  7ii7   
,specifi$ /ud5t ,= purposes ( ?is       
subp>agraph1 ! t]m specifi$ /ud5t means1
 ) respect to any taxable ye>1 an       

individual :o is an eligible /ud5t 7z   
def9$ 9 section #be;,a7b77#c77 dur+ at  
lea/ #e cal5d> mon?s dur+ ! taxable ye>4
  7iii7 ,qualifi$ =m] fo/] y\? ,=       
purposes ( ?is subp>agraph1 ! t]m       
qualifi$ =m] fo/] y\? means an          
individual :o-- 7,i7 on or aft] ! date t
 su* individual atta9$ age #ad1 0 9 fo/]
 c>e provid$ "u ! sup]vision or         
adm9i/ration ( an entity adm9i/]+ 7or   
eligible to adm9i/]7 a plan "u "p ,b or 
"p ,e ( title ,,iv ( ! ,social ,security
 ,act 7)\t reg>d to :e!r ,f$]al         
assi/ance 0 provid$ ) respect to su*    
*ild "u su* "p ,e71 &  7,,ii7 provides  
79 su* mann] z ! ,secret>y may provide7 
cons5t = entities :i* adm9i/] a plan "u 
"p ,b or "p ,e ( title ,,iv ( ! ,social 
,security ,act to disclose to !         
,secret>y in=mation relat$ to ! /atus ( 
su* individual z a qualifi$ =m] fo/]    
y\?4  7iv7 ,qualifi$ homeless y\? ,=    
purposes ( ?is subp>agraph1 ! t]m       
qualifi$ homeless y\? means1 ) respect  
to any taxable ye>1 an individual :o    

c]tifies1 9 a mann] z provid$ by !      
,secret>y1 t su* individual is ei!r an  
unaccompani$ y\? :o is a homeless *ild  
or y\?1 or is unaccompani$1 at risk (   
homelessness1 & self-support+4  4  7b7  
,elim9ation ( maximum age = cr$it       
,subclause 7,,ii7 ( section             
#cb7;c77#a77;,a77ii7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
b n atta9$ age #fe4  7c7 ,increase 9    
cr$it & phase\t p]c5tages ,! table      
conta9$ 9 p>agraph 7#a7 ( section       
#cb7;b7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ by /rik+ #g4fe ea* place 
x appe>s & ins]t+ #ae4c4  7d7 ,increase 
9 e>n$ income & phase\t am\nts ,! table 
conta9$ 9 subp>agraph 7,a7 ( section    
#cb7;b77#b7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$-- 7#a7 by /rik+ #d1bbj &
 ins]t+ #i1hbj1 &  7#b7 by /rik+ #e1bhj 
& ins]t+ #aa1faj4  7e7 ,inflation       
adju/m5ts  7#a7 ,9 g5]al ,p>agraph 7#a7 
( section #cb7;j7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ to read z foll[s3
  7#a7 ,9 g5]al ,9 ! case ( any taxable 

ye> beg9n+ aft]-- 7,a7 #bjba1 9 ! case (
 ! doll> am\nt 9 subsection 7i77#a71    
7,b7 #bjbd1 9 ! case ( ! doll> am\nts 9 
! ?ird r[ ( ! table 9 subsection        
7b77#b77;,a71 &  7,c7 #bjae1 9 any o!r  
case1  ea* ( ! doll> am\nts 9           
subsections 7b77#b7 & 7i77#a7 %all be   
increas$ by an am\nt equal to !         
inflation am\nt4  4  7#b7 ,inflation    
am\nt ,subsection 7j7 ( section #cb (   
su* ,code is am5d$ by add+ at ! end !   
foll[+ new p>agraph3  7#c7 ,inflation   
am\nt ,= purposes ( p>agraph 7#a71 !    
inflation am\nt ) respect to any doll>  
am\nt = any taxable ye> is ! am\nt equal
 to-- 7,a7 su* doll> am\nt1 multipli$ by
  7,b7 ! p]c5tage 7if any7 by :i*-- 7i7 
! ,,cpi 7z def9$ 9 section #a7;f77#d77 =
 ! cal5d> ye> prec$+ ! ye> 9 :i* !      
taxable ye> beg9s1 exce$s  7ii7 ! ,,cpi 
7z s def9$7 =-- 7,i7 9 ! case ( am\nts 9
 ! ?ird r[ ( ! table 9 subsection       
7b77#b77;,a71 #bjbc1  7,,ii7 9 ! case ( 
any o!r am\nt 9 subsection 7b77#b77;,a71
 #aiie1  7,,iii7 9 ! case ( ! #e1jjj    

am\nt 9 subsection 7b77#b77;,b71 #bjjh1 
&  7,,iv7 9 ! case ( ! #aj1jjj am\nt 9  
subsection 7i77#a71 #bjbj4  4  7f7      
,con=m+ am5dm5t ,section #cb ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ subsection 7n74  7g7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbc4  #ajb4 ,application
 ( e>n$ income cr$it to possessions ( ! 
,unit$ ,/ates  7a7 ,pu]to ,rico         
,subp>agraph 7,b7 ( section             
#gecj7;a77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ 9 ! case (   
cal5d> ye>s #bjba ?r\gh #bjbe14  7b7    
,possessions ) mirror code tax sy/ems   
,subp>agraph 7,b7 ( section             
#gecj7;b77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ 9 ! case (   
cal5d> ye>s #bjba ?r\gh #bjbe14  7c7    
,am]ican ,samoa ,subp>agraph 7,b7 (     
section #gecj7;c77#a7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
9 ! case ( cal5d> ye>s #bjba ?r\gh      
#bjbe14  #ajc4 ,election to use prior   

ye> e>n$ income  7a7 ,9 g5]al ,p>agraph 
7#b7 ( section #cb7;c7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,c7
 ,election to use prior ye> e>n$ income 
7i7 ,9 g5]al ,if ! e>n$ income ( !      
taxpay] = any taxable ye> is less ?an ! 
e>n$ income ( ! taxpay] = ! prec$+      
taxable ye>1 ! cr$it all[$ "u subsection
 7a7 may1 at ! election ( ! taxpay]1 be 
det]m9$ by sub/itut+-- 7,i7 su* e>n$    
income = su* prec$+ taxable ye>1 =      
7,,ii7 su* e>n$ income = ! taxable ye> =
 :i* su* cr$it is be+ det]m9$4  7ii7    
,application to jo9t returns ,= purposes
 ( clause 7i71 9 ! case ( a jo9t return1
 ! e>n$ income ( ! taxpay] = ! prec$+   
taxable ye> %all be ! sum ( ! e>n$      
income ( ea* sp\se = su* taxable ye>4   
7iii7 ,special rules  7,i7 ,errors      
treat$ z ma!matical errors ,= purposes (
 section #fbac1 an incorrect use on a   
return ( e>n$ income pursuant to clause 
7i7 %all be treat$ z a ma!matical or    
cl]ical error4  7,,ii7 ,no effect on    

det]m9ation ( gross income1 etc ,except 
z o!rwise provid$ 9 ?is subp>agraph1 ?is
 title %all be appli$ )\t reg>d to any  
sub/itution "u clause 7i74  4  7b7      
,effective date ,! am5dm5t made by      
subsection 7a7 %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjbc4   
,,ii ,expansion ( ! *ild tax cr$it      
#bja4 ,p]man5t e/abli%m5t ( *ild tax    
cr$it ) mon?ly advance paym5t  7a7      
,cr$it am\nt ,subsection 7a7 ( section  
#bd ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$ by /rik+ equal to #a1jjj &     
ins]t+ 8equal to--  7#a7 #bej 7#cjj 9 ! 
case ( a qualify+ *ild :o has n atta9$  
age #f z ( ! close ( ! taxable ye>71    
multipli$ by  7#b7 ! numb] ( qualify+   
mon?s ( ! taxpay] occurr+ dur+ ! taxable
 ye>4  4  7b7 ,limitation bas$ on adju/$
 gross income ,subsection 7b7 ( section 
#bd ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$ to read z foll[s3  7b7         
,limitations bas$ on modifi$ adju/$     
gross income  7#a7 ,initial r$uction    
7,a7 ,9 g5]al ,! am\nt ( ! cr$it        

all[able "u subsection 7a7 %all be r$uc$
 7b n bel[ z]o7 by #e p]c5t ( ! excess  
7if any7 ( ! taxpay]'s modifi$ adju/$   
gross income = ! applicable taxable ye> 
ov] ! initial ?re%old am\nt 9 effect =  
su* applicable taxable ye>4  7,b7       
,limitation on initial r$uction ,! am\nt
 ( ! r$uction "u subp>agraph 7,a7 %all n
 exce$ ! less] (-- 7i7 ! excess 7if any7
 (-- 7,i7 ! cr$it all[able "u subsection
 7a7 = ! taxable ye> det]m9$ )\t reg>d  
to ?is p>agraph1 ov]  7,,ii7 ! am\nt :i*
 w\ld be describ$ 9 subclause 7,i7 if   
subsection 7a77#a7 7 appli$ by sub/itut+
 #aff4fg = #bej 7#cjj 9 ! case ( a      
qualify+ *ild :o has n atta9$ age #f z (
 ! close ( ! taxable ye>7 & subsection  
7i7 did n apply1 or  7ii7 #e p]c5t ( !  
excess ( ! second>y ?re%old am\nt ov] ! 
initial ?re%old am\nt4  7#b7 ,second>y  
r$uction ,! am\nt ( ! cr$it all[able "u 
subsection 7a71 det]m9$ aft] !          
application ( p>agraph 7#a71 %all be    
fur!r r$uc$ 7b n bel[ z]o7 by #e p]c5t (
 ! excess 7if any7 ( ! taxpay]'s modifi$

 adju/$ gross income = ! applicable     
taxable ye> ov] ! second>y ?re%old      
am\nt4  7#c7 ,?re%old am\nts ,= purposes
 ( ?is subsection-- 7,a7 ,initial       
?re%old am\nt ,! t]m initial ?re%old    
am\nt means-- 7i7 #aej1jjj1 9 ! case ( a
 jo9t return or surviv+ sp\se 7z def9$ 9
 section #b7;a771  7ii7 #a_/b ! doll>   
am\nt 9 effect "u clause 7i71 9 ! case (
 a m>ri$ individual fil+ a sep>ate      
return1 &  7iii7 #aab1ejj1 9 any o!r    
case4  7,b7 ,second>y ?re%old am\nt ,!  
t]m second>y ?re%old am\nt means-- 7i7  
#djj1jjj1 9 ! case ( a jo9t return or   
surviv+ sp\se 7z def9$ 9 section        
#b7;a771  7ii7 #cjj1jjj1 9 ! case ( a   
head ( h\sehold 7z def9$ 9 section      
#b7;b771 &  7iii7 #bjj1jjj1 9 any o!r   
case4  7#d7 ,o!r t]ms ,= purposes ( ?is 
subsection-- 7,a7 ,applicable taxable   
ye> ,! t]m applicable taxable ye> means1
 ) respect to any taxable ye> = :i* !   
cr$it "u ?is section is det]m9$-- 7i7   
su* taxable ye>1 or  7ii7 if ! taxpay]  
elects ! application ( ?is clause 7at   

su* "t & 9 su* =m & mann] z ! ,secret>y 
may provide71 ! prec$+ taxable ye> or ! 
second prec$+ taxable ye> 7z specifi$ 9 
su* election74  7,b7 ,modifi$ adju/$    
gross income ,! t]m modifi$ adju/$ gross
 income means adju/$ gross income       
increas$ by any am\nt exclud$ f gross   
income "u section #iaa1 #ica1 or #icc4  
4  7c7 ,inflation adju/m5ts ,subsection 
7i7 ( section #bd ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ to read z foll[s3
  7i7 ,adju/m5ts = inflation ,9 ! case (
 any taxable ye> beg9n+ aft] ,decemb]   
#ca1 #bjbd-- 7#a7 ,9 g5]al ,! doll>     
am\nts 9 subsection 7a7 & clauses 7i7 & 
7iii7 ( subsection 7b77#c77;,a7 %all ea*
 be increas$ by an am\nt equal to-- 7,a7
 su* doll> am\nt1 multipli$ by  7,b7 !  
p]c5tage 7if any7 by :i*-- 7i7 ! ,,cpi  
7z def9$ 9 section #a7;f77#d77 = !      
cal5d> ye> prec$+ ! cal5d> ye> 9 :i* su*
 mon? beg9s1 exce$s  7ii7 ! ,,cpi 7z s  
def9$7 = cal5d> ye> #bjbc4  7#b7 ,r\nd+ 
,any increase "u ! prec$+ s5t5ce-- 7,a7 
:i* is n a multiple ( #aj1 9 ! case ( ! 

am\nt 9 subsection 7a71 %all be r\nd$ to
 ! ne>e/ multiple ( #aj1 &  7,b7 :i* is 
n a multiple ( #e1jjj1 9 ! case ( !     
am\nts 9 subsection 7b77#c77;,a71 %all  
be r\nd$ to ! ne>e/ multiple ( #e1jjj4  
4  7d7 ,qualify+ *ild rules  7#a7 ,9    
g5]al ,subsection 7c7 ( section #bd ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7c7 ,qualify+ mon?2  
qualify+ *ild ,= purposes ( ?is         
section-- 7#a7 ,qualify+ mon?  7,a7 ,9  
g5]al ,! t]m qualify+ mon? means any    
cal5d> mon? = :i* !re is a qualify+ *ild
 ) respect to ! taxpay]4  7,b7 ,rules = 
bir? or dea? ( a *ild ,9 ! case ( a *ild
 :o is born or dies dur+ ! taxable ye>1 
any cal5d> mon? 9 su* ye> :i* occurs    
be=e ! mon? ( su* bir? or aft] ! mon? ( 
su* dea? %all be a qualify+ mon? = !    
taxpay] :o is treat$ z e/abli%+         
presumptive eligibility ) respect to su*
 *ild pursuant to section               
#gebg;,a7i77#b77;,e74  7#b7 ,qualify+   
*ild ,! t]m qualify+ *ild means1 )      
respect to any taxpay] = any cal5d>     

mon?1 an individual :o-- 7,a7 has ! same
 pr9cipal place ( abode z ! taxpay] = m 
?an  ( su* mon?1  7,b7 is y\ng] ?an !   
taxpay] & w n1 z ( ! close ( ! taxable  
ye> :i* includes su* mon?1 h atta9$ age 
#ah1  7,c7 receives c>e f ! taxpay] dur+
 su* mon? :i* is n comp5sat$1  7,d7 is n
 ! sp\se ( ! taxpay] at any "t dur+ su* 
mon?1 &  7,e7 ei!r-- 7i7 is a citiz51   
national1 or resid5t ( ! ,unit$ ,/ates1 
or  7ii7 if ! taxpay] is a citiz5 or    
national ( ! ,unit$ ,/ates1 is describ$ 
9 section #aeb7;f77#a77;,b7 ) respect to
 su* taxpay]4  7#c7 ,c]ta9 individuals  
ineligible ,9 ! case ( an individual :o 
is a qualify+ *ild ) respect to ano!r   
taxpay] = any cal5d> mon?1 su*          
individual %all be treat$ = su* mon? z  
hav+ no qualify+ *ildr54  7#d7 ,c>e f ! 
taxpay]  7,a7 ,9 g5]al ,except z o!rwise
 provid$ by ! ,secret>y1 :e!r any       
individual receives c>e f ! taxpay] 7)9 
! mean+ ( p>agraph 7#b77;,c77 %all be   
det]m9$ on ! basis ( facts &            
circum/ances ) respect to ! foll[+      

factors3 7i7 ,! sup]vision provid$ by ! 
taxpay] reg>d+ ! daily activities & ne$s
 ( ! individual4  7ii7 ,! ma9t5ance by !
 taxpay] ( a secure environm5t at :i* ! 
individual resides4  7iii7 ,! provision 
or arrangem5t by ! taxpay] (1 &         
transportation by ! taxpay] to1 m$ical  
c>e at regul> int]vals & z requir$ = !  
individual4  7iv7 ,! involvem5t by !    
taxpay] 91 & f9ancial & o!r support by !
 taxpay] =1 educational or simil>       
activities ( ! individual4  7v7 ,any o!r
 factor t ! ,secret>y det]m9es to be    
appropriate to det]m9e :e!r ! individual
 receives c>e f ! taxpay]4  7,b7        
,det]m9ation ( :e!r c>e is comp5sat$ ,= 
purposes ( det]m9+ if c>e is comp5sat$  
)9 ! mean+ ( p>agraph 7#b77;,c71        
comp5sation f ! ,f$]al ,gov]nm5t1 a     
,/ate or local gov]nm5t1 a ,tribal      
gov]nm5t1 or any possession ( ! ,unit$  
,/ates %all n be tak5 into acc\nt4  7#e7
 ,application ( tie-break] rules  7,a7  
,9 g5]al ,except z provid$ 9 subp>agraph
 7,d71 if any individual w\ld 7b = ?is  

p>agraph7 be a qualify+ *ild ( #b or m  
taxpay]s = any mon?1 su* individual %all
 be treat$ z ! qualify+ *ild only ( !   
taxpay] :o is-- 7i7 ! p>5t ( !          
individual 7or1 if su* individual w\ld  
7b = ?is p>agraph7 be a qualify+ *ild ( 
#b or m p>5ts ( ! individual = su* mon?1
 ! p>5t ( ! individual det]m9$ "u       
subp>agraph 7,b771  7ii7 if ! individual
 is n a qualify+ *ild ( any p>5t ( !    
individual 7det]m9$ )\t reg>d to ?is    
p>agraph71 ! specifi$ relative ( !      
individual ) ! highe/ adju/$ gross      
income = ! taxable ye> :i* includes su* 
mon?1 or  7iii7 if ! individual is nei!r
 a qualify+ *ild ( any p>5t ( !         
individual nor a qualify+ *ild ( any    
specifi$ relative ( ! individual 79 bo? 
cases det]m9$ )\t reg>d to ?is          
p>agraph71 ! taxpay] ) ! highe/ adju/$  
gross income = ! taxable ye> :i*        
includes su* mon?4  7,b7 ,tie-break]    
among p>5ts ,if any individual w\ld 7b =
 ?is p>agraph7 be ! qualify+ *ild ( #b  
or m p>5ts ( ! individual = any mon?1   

su* *ild %all be treat$ only z !        
qualify+ *ild (-- 7i7 ! p>5t ) :om !    
*ild resid$ = ! longe/ p]iod ( "t dur+  
su* mon?1 or  7ii7 if ! *ild resides )  
bo? p>5ts = ! same am\nt ( "t dur+ su*  
mon?1 ! p>5t ) ! highe/ adju/$ gross    
income = ! taxable ye> :i* includes su* 
mon?4  7,c7 ,specifi$ relative ,=       
purposes ( ?is p>agraph1 ! t]m specifi$ 
relative means an individual :o is-- 7i7
 an ance/or ( a p>5t ( ! qualify+ *ild1 
7ii7 a bro!r or si/] ( a p>5t ( !       
qualify+ *ild1 or  7iii7 a bro!r1 si/]1 
/epbro!r1 or /epsi/] ( ! qualify+ *ild4 
7,d7 ,c]ta9 p>5ts or specifi$ relatives 
n tak5 into acc\nt ,?is p>agraph %all be
 appli$ )\t reg>d to any p>5t or        
specifi$ relative ( an individual = any 
mon? if-- 7i7 su* p>5t or specifi$      
relative elects to h su* individual n be
 treat$ z a qualify+ *ild ( su* p>5t or 
specifi$ relative = su* mon?1  7ii7 9 ! 
case ( a p>5t ( su* individual1 ! adju/$
 gross income ( ! taxpay] 7) respect to 
:om su* individual w\ld be treat$ z a   

qualify+ *ild aft] application ( ?is    
subp>agraph7 = ! taxable ye> :i*        
includes su* mon? is high] ?an ! highe/ 
adju/$ gross income ( any p>5t ( !      
individual = ! taxable ye> :i* includes 
su* mon? 7det]m9$ )\t reg>d to any p>5t 
) respect to :om su* individual is n a  
qualify+ *ild1 det]m9$ )\t reg>d to     
subp>agraphs 7,a7 & 7,b7 & aft]         
application ( ?is subp>agraph71 &  7iii7
 9 ! case ( a specifi$ relative ( su*   
individual1 ! adju/$ gross income ( !   
taxpay] 7) respect to :om su* individual
 w\ld be treat$ z a qualify+ *ild aft]  
application ( ?is subp>agraph7 = !      
taxable ye> :i* includes su* mon? is    
high] ?an ! highe/ adju/$ gross income (
 any p>5t & any specifi$ relative ( !   
individual = ! taxable ye> :i* includes 
su* mon? 7det]m9$ )\t reg>d to any p>5t 
& any specifi$ relative ) respect to :om
 su* individual is n a qualify+ *ild1   
det]m9$ )\t reg>d to subp>agraphs 7,a7 &
 7,b7 & aft] application ( ?is          
subp>agraph74  7,e7 ,treatm5t ( jo9t    

returns ,= purposes ( ?is p>agraph1 !   
adju/$ gross income ( ea* p]son :o files
 a jo9t return = ! taxable ye> is !     
total adju/$ gross income %[n on ! jo9t 
return = ! taxable ye>4  7,f7 ,p>5t     
,except z o!rwise provid$ by !          
,secret>y1 ! t]m p>5t %all h ! same     
mean+ z :5 us$ 9 section #aeb7;c77#d74  
7#f7 ,treatm5t ( tempor>y abs5ces       
,except z provid$ 9 regulations or o!r  
guidance issu$ by ! ,secret>y1 =        
purposes ( ?is subsection-- 7,a7 ,9     
g5]al ,9 ! case ( any individual's      
tempor>y abs5ce f su* individual's      
pr9cipal place ( abode1 ea* day compos+ 
! tempor>y abs5ce %all-- 7i7 be treat$ z
 a day at su* individual's pr9cipal     
place ( abode1  7ii7 be treat$ z        
satisfy+ ! c>e requirem5t describ$ 9    
p>agraph 7#b77;,c7 = ea* day describ$ 9 
clause 7i71 &  7iii7 n be treat$ z a day
 at any o!r location4  7,b7 ,tempor>y   
abs5ce ,= purposes ( subp>agraph 7,a71  
an abs5ce %all be treat$ z tempor>y if--
 7i7 ! individual w\ld h resid$ at !    

place ( abode b = ! abs5ce1 &  7ii7 "u !
 facts & circum/ances1 x is reasonable  
to assume t ! individual w return to    
reside at ! place ( abode4  7#g7        
,special rule = divorc$ p>5ts1 etc      
,rules simil> to ! rules section        
#aeb7;e7 %all apply = purposes ( ?is    
subsection4  7#h7 ,eligibility det]m9$  
on basis ( presumptive eligibility  7,a7
 ,9 g5]al ,if a p]iod ( presumptive     
eligibility is e/abli%$ "u section      
#gebg;,a7i7 = any individual ) respect  
to any taxpay]-- 7i7 su* individual %all
 be treat$ z ! qualify+ *ild ( su*      
taxpay] = any mon? 9 su* p]iod (        
presumptive eligibility1 &  7ii7 su*    
individual %all n be treat$ z ! qualify+
 *ild ( any o!r taxpay] ) respect to :om
 a p]iod ( presumptive eligibility has n
 be5 e/abli%$ = any su* mon?4  7,b7     
,ability ( cr$it claimants to e/abli%   
presumptive eligibility ,no?+ 9 section 
#gebg;,a7i7 %all be int]pret$ to        
preclude a taxpay] f e/abli%+ a p]iod ( 
presumptive eligibility 7includ+ any su*

 p]iod describ$ 9 section               
#gebg;,a7i77#b77;,d77 ) respect to any  
qualify+ *ild = purposes ( ?is section  
solely because su* taxpay] affirmatively
 elects n to receive mon?ly paym5ts "u  
section #gebg;,a4  4  7#b7 ,con=m+      
am5dm5ts  7,a7 ,subsection 7a7 ( section
 #bd ( su* ,code1 z am5d$ by ?is        
section1 is fur!r am5d$ by /rik+ = :i* !
 taxpay] is all[$ a d$uction "u section 
#aea4  7,b7 ,! second s5t5ce ( p>agraph 
7#bf7 ( section #eja7;c7 ( su* ,code is 
am5d$-- 7i7 by /rik+ any qualify+ *ild  
7z def9$ 9 section #bd7;c77 & ins]t+ any
 *ild1 &  7ii7 by ins]t+ be=e ! p]iod ! 
foll[+3 1 b only 9 ! case ( a *ild :o is
 a qualify+ *ild 7z def9$ 9 section     
#aeb7;c77 ( ! individual :o has n atta9$
 age #ag & :o w\ld be a dep5d5t if      
subp>agraph 7,a7 ( section #aeb7;b77#c7 
7 appli$ )\t reg>d to all t foll[s      
resid5t ( ! ,unit$ ,/ates4  7e7 ,fully  
refundable cr$it ,subsection 7d7 (      
section #bd ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ to read z foll[s3  7d7  

,cr$it refundable ,if ! taxpay] 79 !    
case ( a jo9t return1 ei!r sp\se7 has a 
pr9cipal place ( abode 7det]m9$ z       
provid$ 9 section #cb7 9 ! ,unit$ ,/ates
 or ,pu]to ,rico = m ?an  ( ! taxable   
ye>1 ! cr$it o!rwise all[$ "u subsection
 7a7 %all be all[$ "u subp>t ,c 7& n    
all[$ "u ?is subp>t74  4  7f7           
,re/rictions on taxpay]s :o improp]ly   
claim$ cr$it or improp]ly receiv$       
advance paym5t  7#a7 ,9 g5]al           
,subp>agraph 7,a7 ( section #bd7;g77#a7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ ?is section & ins]t+ ?is 
section 7& no paym5t %all be made "u    
section #gebg;,a74  7#b7 ,con=m+        
am5dm5ts  7,a7 ,subp>agraph 7,b7 (      
section #bd7;g77#a7 ( su* ,code is      
am5d$-- 7i7 by /rik+ ?is section bo?    
places x appe>s & ins]t+ ?is section 7or
 paym5t receiv$ "u section #gebg;,a71   
7ii7 by /rik+ & at ! end ( clause 7i71  
7iii7 by /rik+ ! p]iod at ! end ( clause
 7ii7 & ins]t+ 1 &1 &  7iv7 by add+ at !
 end ! foll[+ new clause3  7iii7 9      

addition to any p]iod det]m9$ "u clause 
7i7 or 7ii7 7z ! case may be71 ! p]iod  
beg9n+ on ! date ( ! f9al det]m9ation   
describ$ 9 su* clause & end+ ) ! beg9n+ 
( ! p]iod describ$ 9 su* clause4  4     
7,b7 ,p>agraph 7#b7 ( section #bd7;g7 ( 
su* ,code is am5d$ by /rik+ no cr$it    
%all be all[$ "u ?is section & ins]t+ no
 cr$it %all be all[$ "u ?is section 7&  
no paym5t %all be made "u section       
#gebg;,a74  7,c7 ,subsection 7g7 (      
section #bd ( su* ,code is am5d$ by add+
 at ! end ! foll[+ new p>agraph3  7#c7  
,coord9ation ) possessions ( ! ,unit$   
,/ates ,= purposes ( ?is subsection1 a  
taxpay]'s claim ( cr$it "u ?is section  
7or paym5t receiv$ "u section #gebg;,a7 
includes a claim ( cr$it "u ?is section 
( ! income tax law ( any jurisdiction   
o!r ?an ! ,unit$ ,/ates 7or simil>      
paym5t receiv$ "u section #gebg;,a ( su*
 income tax law71 & a claim made or a   
paym5t receiv$ f ,am]ican ,samoa        
pursuant to a plan describ$ 9 subsection
 7k77#c77;,b74  4  7g7 ,mon?ly advance  

paym5t ( cr$it  7#a7 ,recapture ( excess
 advance paym5ts 9 c]ta9 circum/ances   
,subsection 7j7 ( section #bd ( !       
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7,a7 by /rik+ subp>agraph 7,b7 (
 p>agraph 7#b71  7,b7 by /rik+ ,excess  
advance paym5ts4-- & all t foll[s ?r\gh 
,if & ins]t+ ,excess advance            
paym5ts4--,9 ! case ( a taxpay] describ$
 9 p>agraph 7#c7 = any taxable ye>1 if1 
&  7,c7 by add+ at ! end ! foll[+ new   
p>agraphs3  7#c7 ,taxpay]s subject to   
recapture  7,a7 ,fraud or reckless or   
int5tional disreg>d ( rules &           
regulations ,a taxpay] is describ$ 9 ?is
 p>agraph ) respect to any taxable ye>  
if ! ,secret>y det]m9es t ! excess      
describ$ 9 p>agraph 7#b7 ) respect to ! 
taxpay] = su* taxable ye> 0 det]m9$ on !
 basis ( fraud or a reckless or         
int5tional disreg>d ( rules &           
regulations4  7,b7 ,und]/atem5t (       
income2 *anges 9 fil+ /atus ,if ! excess
 describ$ 9 p>agraph 7#b7 ) respect to !
 taxpay] = ! taxable ye> 0 det]m9$ on ! 

basis ( an am\nt ( ! taxpay]'s modifi$  
adju/$ gross income :i* 0 less ?an !    
taxpay]'s modifi$ adju/$ gross income = 
! applicable taxable ye> 7z def9$ 9     
subsection 7b77-- 7i7 su* taxpay] %all  
be treat$ z describ$ 9 ?is p>agraph1 &  
7ii7 ! increase det]m9$ "u p>agraph 7#b7
 by reason ( ?is subp>agraph %all n     
exce$ ! excess (-- 7,i7 ! aggregate     
am\nt ( paym5ts "u section #gebg;,a to !
 taxpay] dur+ ! taxable ye>1 ov]  7,,ii7
 ! aggregate am\nt ( paym5ts :i* w\ld h 
be5 s made if su* paym5ts _h be5 det]m9$
 on ! basis ( ! taxpay]'s modifi$ adju/$
 gross income = ! applicable taxable ye>
 7z def9$ 9 subsection 7b774  ,a rule   
simil> to ! rule ( ! prec$+ s5t5ce %all 
apply if ! excess describ$ 9 p>agraph   
7#b7 ) respect to ! taxpay] = ! taxable 
ye> 0 det]m9$ on ! basis ( a fil+ /atus 
( ! taxpay] :i* diff]s f ! taxpay]'s    
fil+ /atus = ! applicable taxable ye> 7z
 s def9$74  7,c7 ,paym5ts made outside (
 p]iod ( presumptive eligibility ,if any
 paym5t describ$ 9 p>agraph 7#b7 )      

respect to ! taxpay] = ! taxable ye> 0  
made ) respect to a *ild = a mon? :i* 0 
n "p ( a p]iod ( presumptive eligibility
 e/abli%$ "u section #gebg;,a7i7 = su*  
*ild ) respect to su* taxpay]-- 7i7 su* 
taxpay] %all be treat$ z describ$ 9 ?is 
p>agraph1 &  7ii7 ! increase det]m9$ "u 
p>agraph 7#b7 by reason ( ?is           
subp>agraph %all n exce$ ! portion ( su*
 paym5t s made4  7,d7 ,c]ta9 paym5ts    
made aft] notice f ,secret>y ,if !      
,secret>y notifies a taxpay] "u section 
#gebg;,a7d7 t su* taxpay] is subject to 
recapture ) respect to any paym5ts-- 7i7
 su* taxpay] %all be treat$ z describ$ 9
 ?is p>agraph1 &  7ii7 ! increase       
det]m9$ "u p>agraph 7#b7 by reason ( ?is
 subp>agraph %all n exce$ ! aggregate   
am\nt ( su* paym5ts4  7,e7 ,taxpay]s    
mov+ to ano!r jurisdiction ,to m9imize !
 am\nt ( advance paym5ts made "u section
 #gebg;,a to ineligible individuals1 !  
,secret>y %all issue regulations or o!r 
guidance = purposes ( ?is p>agraph :i*  
apply ) respect to taxpay]s :o are      

describ$ 9 subsection 7d7 ) respect to !
 ref]5ce mon? b are n s describ$ )      
respect to #a or m mon?s dur+ ! taxable 
ye> = :i* advance paym5ts "u section    
#gebg;,a are made4  7,f7 ,o!r           
circum/ances to prev5t abuse ,a taxpay] 
is describ$ 9 ?is p>agraph ) respect to 
any taxable ye> pursuant to regulations 
or o!r guidance ( ! ,secret>y describ+  
o!r recapture circum/ances to facilitate
 ! adm9i/ration & en=cem5t by !         
,secret>y ( section #gebg;,a to m9imize 
! am\nt ( advance paym5ts made "u       
section #gebg;,a to ineligible          
individuals & to prev5t abuse4  7#d7    
,jo9t returns ,except z o!rwise provid$ 
by ! ,secret>y1 9 ! case ( an advance   
paym5t made "u section #gebg;,a )       
respect to a jo9t return1 half ( su*    
paym5t %all be treat$ z hav+ be5 made to
 ea* individual fil+ su* return4  7#e7  
,coord9ation ) possessions ( ! ,unit$   
,/ates ,= purposes ( ?is subsection1    
paym5ts made "u section #gebg;,a include
 paym5ts made by any jurisdiction o!r   

?an ! ,unit$ ,/ates "u section #gebg;,a 
( ! income tax law ( su* jurisdiction1 &
 advance paym5ts made by ,am]ican ,samoa
 pursuant to a plan describ$ 9          
subsection 7k77#c77;,b74 ,any increase 9
 tax impos$ on a taxpay] by reason (    
p>agraph 7#b7 ( ! income tax law ( a    
jurisdiction o!r ?an ! ,unit$ ,/ates    
%all be consid]$ to r$uce ! aggregate   
am\nt ( paym5ts made to su* taxpay] by  
su* jurisdiction4 ,9 c>ry+ out ?is      
section1 ! ,secret>y %all coord9ate )   
ea* possession ( ! ,unit$ ,/ates to     
prev5t any application ( ?is p>agraph t 
is inconsi/5t ) ! purposes ( ?is        
subsection4  4  7h7 ,application ( cr$it
 9 possessions  7#a7 ,pu]to ,rico       
,p>agraph 7#b7 ( subsection 7k7 (       
section #bd ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ to read z foll[s3  7#b7 
,cross ref]5ces relat$ to application ( 
cr$it to resid5ts ( ,pu]to ,rico  7,a7  
,= application ( refundable cr$it to    
resid5ts ( ,pu]to ,rico1 see subsection 
7d74  7,b7 ,= application ( advance     

paym5t to resid5ts ( ,pu]to ,rico1 see  
section #gebg;,a7b77#a77;,a74  4  7#b7  
,am]ican ,samoa ,p>agraph 7#c7 (        
subsection 7k7 ( section #bd ( !        
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7,a7 by /rik+ subsection 7i77#a7
 9 subp>agraph 7,a7 & ins]t+ subsection 
7d71  7,b7 by /rik+ subclause 7,,ii7 (  
subp>agraph 7,c77ii71 &  7,c7 by /rik+  
"u subp>agraph 7,b7-- & all t foll[s    
?r\gh subsection 7i77#a7 9 subp>agraph  
7,c77ii7 & ins]t+ "u subp>agraph 7,b71  
subsection 7d74  7i7 ,con=m+ am5dm5ts   
,subsection 7h7 ( section #bd ( !       
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ p>agraphs 7#b71   
7#c71 7#e71 & 7#f7 & r$esignat+         
p>agraphs 7#d7 & 7#g7 z p>agraphs 7#b7 &
 7#c71 respectively1  7#b7 by /rik+     
p>agraphs 7#b7 ?r\gh 7#g7 9 p>agraph    
7#a7 & ins]t+ p>agraphs 7#b7 & 7#c71    
7#c7 by /rik+ 7aft] ! application (     
p>agraph 7#b77 9 subp>agraph 7,a7 (     
p>agraph 7#b71 z s r$esignat$1 &  7#d7  
by /rik+ p>agraph 7#g7 9 subp>agraph    

7,c7 ( p>agraph 7#b71 z s r$esignat$1 & 
ins]t+ p>agraph 7#c74  7j7 ,regulations 
,section #bd ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subsection3  7l7 ,regulations
 ,! ,secret>y %all issue su* regulations
 or o!r guidance z ! ,secret>y det]m9es 
necess>y or appropriate to c>ry out !   
purposes ( ?is section1 includ+         
regulations or o!r guidance-- 7#a7 =    
det]m9+ :e!r an individual receives c>e 
f a taxpay] = purposes ( subsection     
7c77#a71 &  7#b7 to coord9ate or modify 
! application ( ?is section & section   
#gebg;,a 9 ! case ( any taxpay]-- 7,a7  
^: fil+ /atus = a taxable ye> is diff]5t
 f ! /atus us$ = det]m9+ "o or m mon?ly 
paym5ts "u section #gebg;,a dur+ su*    
taxable ye>1 or  7,b7 ^: pr9cipal place 
( abode = any ye> is diff]5t f !        
pr9cipal place ( abode us$ = det]m9+ !  
mon?ly paym5t "u section #gebg;,a = su* 
ye>4  4  7k7 ,mon?ly advance paym5t (   
cr$it  7#a7 ,9 g5]al ,subsection 7a7 (  
section #gebg;,a ( ! ,int]nal ,rev5ue   

,code ( #aihf is am5d$ by /rik+ = mak+  
p]iodic paym5ts & all t foll[s & ins]t+ 
= mak+ mon?ly paym5ts to taxpay]s equal 
to ! mon?ly advance am\nt det]m9$ )     
respect to ea* su* taxpay] = mon?s      
occurr+ dur+ ! taxable ye>44  7#b7      
,mon?ly advance am\nt ,s mu* (          
subsection 7b7 ( section #gebg;,a ( su* 
,code z prec$es p>agraph 7#d7 !re( is   
am5d$ to read z foll[s3  7b7 ,mon?ly    
advance am\nt ,= purposes ( ?is         
section-- 7#a7 ,9 g5]al ,except z       
o!rwise provid$ 9 ?is subsection1 ! t]m 
mon?ly advance am\nt means1 ) respect to
 any taxpay] = any cal5d> mon?1 ! am\nt 
7if any7 :i* is e/imat$ by ! ,secret>y z
 be+ equal to ! portion ( ! am\nt :i*   
w\ld be treat$ z all[$ "u subp>t ,c ( "p
 ,,iv ( sub*apt] ,a ( *apt] #a = !      
taxable ye> "u section #bd7;d7 by reason
 ( su* mon? be+ a qualify+ mon? if--    
7,a7 ! /atus ( ! taxpay] z a taxpay]    
describ$ 9 section #bd7;d7 is det]m9$ ) 
respect to ! ref]5ce taxable ye>1  7,b7 
! taxpay]'s modifi$ adju/$ gross income 

= ! taxable ye> is equal to ! taxpay]'s 
modifi$ adju/$ gross income = ! ref]5ce 
taxable ye>1  7,c7 unless o!rwise       
det]m9$ by ! ,secret>y bas$ on any      
in=mation kn[n to ! ,secret>y1 ! only   
qualify+ *ildr5 ( su* taxpay] = su* mon?
 are ! qualify+ *ildr5 ( su* taxpay] = !
 ref]5ce mon?1 &  7,d7 unless o!rwise   
det]m9$ by ! ,secret>y bas$ on any      
in=mation kn[n to ! ,secret>y1 ! ages ( 
su* *ildr5 7& ! /atus ( su* *ildr5 z    
qualify+ *ildr57 are det]m9$ = su* mon? 
by tak+ into acc\nt ! passage ( "t s9ce 
su* ref]5ce mon?4  7#b7 ,ref]5ce taxable
 ye>2 ref]5ce mon?  7,a7 ,ref]5ce       
taxable ye> ,except z provid$ 9 p>agraph
 7#c77;,a71 ! t]m ref]5ce taxable ye>   
means1 ) respect to any taxpay] = any   
cal5d> mon?1 ! taxpay]'s taxable ye>    
beg9n+ 9 ! prec$+ cal5d> ye> or1 9 !    
case ( a taxpay] :o did n file a return 
( tax = su* taxable ye>1 ! taxpay]'s    
taxable ye> beg9n+ 9 ! second prec$+    
cal5d> ye>4  7,b7 ,ref]5ce mon? ,! t]m  
ref]5ce mon? means1 ) respect to any    

taxpay] = any cal5d> mon?1 ! mo/ rec5t  
(-- 7i7 ! la/ mon? ( ! ref]5ce taxable  
ye>1 or  7ii7 ! mo/ rec5t cal5d> mon?1 9
 ! case ( a taxpay] :o provides1 ?r\gh a
 specifi$ alt]native me*anism1 in=mation
 :i* is suffici5t to e/imate ! taxpay]'s
 mon?ly advance am\nt = su* mon?4  7,c7 
,availability ( in=mation ,any mon? or  
ye> ref]r$ to 9 subp>agraph 7,a7 or 7,b7
 %all n be tak5 into acc\nt 9 det]m9+ ! 
ref]5ce mon? or ref]5ce taxable ye> )   
respect to any cal5d> mon? unless all   
relevant in=mation ) respect to su* mon?
 or ye> is available to ! ,secret>y & ! 
,secret>y has adequate "t to make       
e/imates "u ?is section on ! basis ( su*
 in=mation be=e ! beg9n+ ( su* cal5d>   
mon?4  7,d7 ,treatm5t ( insuffici5t     
in=mation ,except z o!rwise provid$ by !
 ,secret>y-- 7i7 if a taxpay] is n      
describ$ 9 subp>agraph 7,b77ii7 )       
respect to any cal5d> mon? & did n file 
a return ( tax = ei!r ( ! #b taxable    
ye>s describ$ 9 subp>agraph 7,a7 )      
respect to su* mon?1 ! mon?ly advance   

am\nt ) respect to su* taxpay] = su*    
cal5d> mon? %all be treat$ z z]o unless 
! ,secret>y det]m9es t ! ,secret>y c    
make ! e/imate describ$ 9 p>agraph 7#a7 
on ! basis ( in=mation kn[n to !        
,secret>y :i* ! ,secret>y det]m9es is   
reasonably reliable1 &  7ii7 if !       
taxpay] is n describ$ 9 subp>agraph     
7,b77ii7 & ! in=mation on ! return ( tax
 fil$ = ei!r ( ! #b taxable ye>s        
describ$ 9 subp>agraph 7,a7 does n      
e/abli% ! /atus ( ! taxpay] 79 ! case ( 
a jo9t return1 ei!r sp\se7 z hav+ a     
pr9cipal place ( abode 7det]m9$ z       
provid$ 9 section #cb7 9 ! ,unit$ ,/ates
 or ,pu]to ,rico = m ?an  ( ! ref]5ce   
mon?1 ! ,secret>y %all det]m9e su* /atus
 bas$ on in=mation kn[n to ! ,secret>y4 
7,e7 ,specifi$ alt]native me*anism ,!   
t]m specifi$ alt]native me*anism means !
 on-l9e portal e/abli%$ "u subsection   
7c7 & any o!r me*anism or me?od e/abli%$
 by ! ,secret>y to all[ taxpay]s to     
provide ! in=mation describ$ 9          
subsection 7c77#a7 7includ+ 9 connection

 ) ! fil+ ( any return ( tax74  7#c7    
,modifications dur+ cal5d> ye>  7,a7 ,9 
g5]al ,! ,secret>y may modify1 dur+ any 
taxable ye>1 ! mon?ly advance am\nt )   
respect to any taxpay] = any mon?       
occurr+ dur+ su* ye> to take into       
acc\nt-- 7i7 a return ( tax fil$ by su* 
taxpay] dur+ su* taxable ye> 7& !       
taxable ye> to :i* su* return relates   
may be tak5 into acc\nt z ! ref]5ce     
taxable ye>71 &  7ii7 any o!r in=mation 
provid$ by ! taxpay] to ! ,secret>y :i* 
all[s ! ,secret>y to det]m9e paym5ts "u 
subsection 7a7 :i*1 9 ! aggregate dur+  
any taxable ye> ( ! taxpay]1 m closely  
total ! ,secret>y's e/imate ( ! am\nt   
treat$ z all[$ "u subp>t ,c ( "p ,,iv ( 
sub*apt] ,a ( *apt] #a by reason (      
section #bd7;d7 = su* taxable ye> ( su* 
taxpay]4  7,b7 ,adju/m5t to reflect     
excess or deficit 9 prior paym5ts ,9 !  
case ( any modification ( ! mon?ly      
advance am\nt "u subp>agraph 7,a71 !    
,secret>y may adju/ ! am\nt ( any mon?ly
 paym5t made aft] ! date ( su*          

modification to prop]ly take into acc\nt
 ! am\nt by :i* any mon?ly paym5t made  
be=e su* date 0 great] ?an or less ?an !
 am\nt t su* paym5t w\ld h be5 on !     
basis ( ! mon?ly advance am\nt z s      
modifi$4  4  7#c7 ,on-l9e in=mation     
portal ,subsection 7c7 ( section        
#gebg;,a ( su* ,code is am5d$ to read z 
foll[s3  7c7 ,on-,l9e in=mation portal  
7#a7 ,9 g5]al ,! ,secret>y %all e/abli% 
an on-l9e portal :i* all[s taxpay]s to--
 7,a7 subject to su* re/rictions z !    
,secret>y may provide1 elect to beg9 or 
cease receiv+ paym5ts "u ?is section1 & 
7,b7 provide in=mation to ! ,secret>y   
:i* is relevant 9 det]m9+ ! mon?ly      
advance am\nt 7or any modification "u   
subsection 7b77#c77;,b7 ( su* mon?ly    
advance am\nt7 & ! taxpay]'s eligibility
 = paym5ts "u ?is section1 includ+      
in=mation reg>d+-- 7i7 ! numb] ( !      
taxpay]'s qualify+ *ildr51 includ+ a    
*ild born dur+ ! taxable ye>1  7ii7 !   
taxpay]'s m>ital /atus1  7iii7 !        
taxpay]'s modifi$ adju/$ gross income1  

7iv7 ! taxpay]'s pr9cipal place ( abode1
 &  7v7 any o!r factor :i* ! ,secret>y  
may provide4  7#b7 ,availability 9      
multiple languages ,! ,secret>y %all    
ensure t ! on-l9e portal describ$ 9     
p>agraph 7#a7 is available 9 multiple   
languages4  4  7#d7 ,application (      
advance paym5ts 9 possessions  7,a7     
,pu]to ,rico ,subp>agraph 7,a7 ( section
 #gebg;,a7e77#d7 ( su* ,code is am5d$ to
 read z foll[s3  7,a7 ,pu]to ,rico  7i7 
,= application ( *ild tax cr$it to      
resid5ts ( ,pu]to ,rico1 see section    
#bd7;d74  7ii7 ,= application ( mon?ly  
advance paym5ts to resid5ts ( ,pu]to    
,rico1 see subsection 7b77#a77;,a74  4  
7,b7 ,con=m+ am5dm5ts ,subp>agraph 7,c7 
( section #gebg;,a7e77#d7 ( su* ,code is
 am5d$ by /rik+ ) respect to taxable    
ye>s beg9n+ 9 #bjba bo? places x appe>s 
9 clauses 7i7 & 7ii7 & ins]t+ ) respect 
to any taxable ye>4  7#e7 ,adm9i/rative 
provisions  7,a7 ,9 g5]al ,subsection   
7e7 ( section #gebg;,a ( su* ,code is   
am5d$ by add+ at ! end ! foll[+ new     

p>agraph3  7#e7 ,assignm5t ( b5efits    
7,a7 ,9 g5]al ,! "r ( any p]son to any  
applicable paym5t %all n be transf]able 
or assignable1 at law or 9 equity1 & no 
applicable paym5t %all be subject to1   
execution1 levy1 atta*m5t1 g>ni%m5t1 or 
o!r legal process1 or ! op]ation ( any  
bankruptcy or insolv5cy law4  7,b7      
,encod+ ( paym5ts ,9 ! case ( an        
applicable paym5t describ$ 9 subp>agraph
 7,e77iii77,i7 t is paid electronically 
by direct deposit ?r\gh ! ,automat$     
,cle>+ ,h\se 7,,a*7 network1 ! ,secret>y
 ( ! ,treasury 7or ! ,secret>y's        
delegate7 %all-- 7i7 issue ! paym5t us+ 
a unique id5tifi] t is reasonably       
suffici5t to all[ a f9ancial in/itution 
to id5tify ! paym5t z an applicable     
paym5t1 &  7ii7 fur!r encode ! paym5t   
pursuant to ! same specifications z     
requir$ = a b5efit paym5t def9$ 9       
section #bab4c ( title #ca1 ,code (     
,f$]al ,regulations4  7,c7 ,g>ni%m5t    
7i7 ,encod$ paym5ts ,9 ! case ( a       
g>ni%m5t ord] t applies to an acc\nt t  

has receiv$ an applicable paym5t t is   
encod$ z provid$ 9 subp>agraph 7,b71 a  
f9ancial in/itution %all foll[ !        
requirem5ts & proc$ures set =? 9 "p #bab
 ( title #ca1 ,code ( ,f$]al            
,regulations1 except-- 7,i7 not)/&+     
section #bab4d ( title #ca1 ,code (     
,f$]al ,regulations 7& except z provid$ 
9 subclause 7,,ii771 a f9ancial         
in/itution %all n fail to foll[ !       
proc$ures ( sections #bab4e & #bab4f (  
su* title ) respect to a g>ni%m5t ord]  
m]ely because su* ord] has atta*$1 or   
includes1 a notice ( "r to g>ni% f$]al  
b5efits issu$ by a ,/ate *ild support   
en=cem5t ag5cy1 &  7,,ii7 a f9ancial    
in/itution %all n1 ) reg>d to any       
applicable paym5t1 be requir$ to provide
 ! notice ref]5c$ 9 sections #bab4f &   
#bab4g ( title #ca1 ,code ( ,f$]al      
,regulations4  7ii7 ,o!r paym5ts ,9 !   
case ( a g>ni%m5t ord] 7o!r ?an an ord] 
t has be5 s]v$ by ! ,unit$ ,/ates7 t has
 be5 receiv$ by a f9ancial in/itution & 
t applies to an acc\nt into :i* an      

applicable paym5t t has n be5 encod$ z  
provid$ 9 subp>agraph 7,b7 has be5      
deposit$ electronically on any date dur+
 ! lookback p]iod or into :i* an        
applicable paym5t t has be5 deposit$ by 
*eck on any date 9 ! lookback p]iod1 !  
f9ancial in/itution1 ^u ! reque/ ( !    
acc\nt hold]1 %all treat ! am\nt ( !    
funds 9 ! acc\nt at ! "t ( ! reque/1 up 
to ! am\nt ( ! applicable paym5t 79     
addition to any am\nts o!rwise protect$ 
"u "p #bab ( title #ca1 ,code ( ,f$]al  
,regulations71 z exempt f a g>ni%m5t    
ord] )\t requir+ ! cons5t ( ! p>ty s]v+ 
! g>ni%m5t ord] or ! judgm5t cr$itor4   
7iii7 ,liability ,a f9ancial in/itution 
t acts 9 good fai? 9 reliance on clauses
 7i7 or 7ii7 %all n be subject to       
liability or regulatory action "u any   
,f$]al or ,/ate law1 regulation1 c\rt or
 o!r ord]1 or regulatory int]pretation =
 actions conc]n+ any applicable paym5ts4
  7,d7 ,no reclamation rights ,?is      
p>agraph %all n alt] ! /atus (          
applicable paym5ts z tax refunds or o!r 

nonb5efit paym5ts = purpose ( any       
reclamation rights ( ! ,dep>tm5t ( !    
,treasury or ! ,int]nal ,rev5ue ,s]vice 
z p] "p #baj ( title #ca1 ,code ( ,f$]al
 ,regulations4  7,e7 ,def9itions ,=     
purposes ( ?is p>agraph-- 7i7 ,acc\nt   
hold] ,! t]m acc\nt hold] means a       
natural p]son ^: "n appe>s 9 a f9ancial 
in/itution's records z ! direct or      
b5eficial own] ( an acc\nt4  7ii7       
,acc\nt review ,! t]m acc\nt review     
means ! process ( exam9+ deposits 9 an  
acc\nt to det]m9e if an applicable      
paym5t has be5 deposit$ into ! acc\nt   
dur+ ! lookback p]iod4 ,! f9ancial      
in/itution %all p]=m ! acc\nt review    
foll[+ ! proc$ures outl9$ 9 section     
#bab4e ( title #ca1 ,code ( ,f$]al      
,regulations & 9 accordance ) !         
requirem5ts ( section #bab4f ( title    
#ca1 ,code ( ,f$]al ,regulations4  7iii7
 ,applicable paym5t ,! t]m applicable   
paym5t means-- 7,i7 any paym5t made to  
an individual "u ?is section 7o!r ?an   
any paym5t made pursuant to p>agraph    

7#d771  7,,ii7 any advance paym5t made  
by a possession ( ! ,unit$ ,/ates ) a   
mirror code tax sy/em 7z def9$ 9 section
 #bd7k77 pursuant to an election "u     
p>agraph 7#f77;,b7 :i* corresponds to a 
paym5t describ$ 9 subclause 7,i71 &     
7,,iii7 any advance paym5t made by      
,am]ican ,samoa pursuant to a program = 
mak+ su* paym5ts :i* is describ$ 9      
p>agraph 7#f77;,c77ii74  7iv7 ,g>ni%m5t 
,! t]m g>ni%m5t means execution1 levy1  
atta*m5t1 g>ni%m5t1 or o!r legal        
process4  7v7 ,g>ni%m5t ord] ,! t]m     
g>ni%m5t ord] means a writ1 ord]1       
notice1 summons1 judgm5t1 levy1 or      
simil> writt5 in/ruction issu$ by a     
c\rt1 a ,/ate or ,/ate ag5cy1 a         
municipality or municipal corporation1  
or a ,/ate *ild support en=cem5t ag5cy1 
includ+ a li5 aris+ by op]ation ( law = 
ov]due *ild support or an ord] to freeze
 ! assets 9 an acc\nt1 to effect a      
g>ni%m5t aga9/ a debtor4  7vi7 ,lookback
 p]iod ,! t]m lookback p]iod means ! two
 mon? p]iod t beg9s on ! date prec$+ !  

date ( acc\nt review & ends on !        
correspond+ date ( ! mon? two mon?s     
e>li]1 or on ! la/ date ( ! mon? two    
mon?s e>li] if ! correspond+ date does n
 exi/4  4  7,b7 ,application ( c]ta9    
rules2 ext5sion ,subsection 7f7 (       
section #gebg;,a ( su* ,code is am5d$ to
 read z foll[s3  7f7 ,application (     
c]ta9 def9itions & rules applicable to  
*ild tax cr$it  7#a7 ,def9itions ,except
 z o!rwise provid$ 9 ?is section1 t]ms  
us$ 9 ?is section :i* are also us$ 9    
section #bd %all h ! same respective    
mean+s z :5 us$ 9 section #bd4  7#b7    
,id5tification requirem5ts ,rules simil>
 to ! rules :i* apply "u subsections 7e7
 & 7h77#c7 %all apply = purposes ( ?is  
section except t su* rules %all apply ) 
respect to ! return ( tax = ! ref]5ce   
taxable ye> or1 9 ! case ( in=mation    
provid$ ?r\gh a specifi$ alt]native     
me*anism1 ) respect to ! in=mation      
provid$ ?r\gh su* me*anism4  7#c7       
,re/rictions on taxpay]s :o improp]ly   
claim$ cr$it or receiv$ mon?ly advance  

*ild paym5ts ,= re/rictions on taxpay]s 
:o improp]ly claim$ cr$it or receiv$    
mon?ly advance *ild paym5ts1 see section
 #bd7;g74  4  7#f7 ,notice rule         
,subsection 7d7 ( section #gebg;,a ( su*
 ,code is am5d$ by add+ at ! end !      
foll[+3 ,9 ! case ( any paym5ts made to 
a taxpay] :i* ! ,secret>y has det]m9$   
are subject to recapture1 ! notice      
provid$ "u p>agraph 7#a7 to su* taxpay] 
%all include ! am\nt ( su* paym5ts44    
7#g7 ,notification ( c]ta9 ev5ts        
,section #gebg;,a ( su* ,code is am5d$  
by r$esignat+ subsection 7g7 z          
subsection 7h7 & by ins]t+ aft]         
subsection 7f7 ! foll[+ new subsection3 
7k7 ,notification ( c]ta9 ev5ts ,)      
respect to any taxpay] receiv+ mon?ly   
paym5ts "u ?is section ) respect to any 
qualify+ *ild1 ! ,secret>y %all1 to !   
maximum ext5t practicable1 provide      
reasonable advance notice ( ea* ( !     
foll[+3 7#a7 ,any mon? ) respect to :i* 
su* mon?ly paym5t w increase 7relative  
to ! prec$+ mon?7 by reason ( an        

inflation adju/m5t "u section #bd7;i74  
7#b7 ,any mon? ) respect to :i* su*     
mon?ly paym5t w be r$uc$ 7relative to ! 
prec$+ mon?7 by reason ( su* *ild ceas+ 
to be a qualify+ *ild by reason ( atta9+
 age #ah dur+ ! taxable ye>4  7#c7 ,9 ! 
case ( a taxpay] ) a qualify+ *ild to   
:om ! #cjj am\nt "u section #bd7;a7 7z  
adju/$ "u section #bd7;i77 applies1 any 
mon? ) respect to :i* su* mon?ly paym5t 
w be r$uc$ by reason ( su* *ild atta9+  
age #f4  4  7#h7 ,con=m+ am5dm5t        
,subsection 7h7 ( section #gebg;,a ( su*
 ,code1 z r$esignat$ by p>agraph 7#g71  
is am5d$ by /rik+ subsections 7i77#a7 & 
7j7 & ins]t+ subsections 7d7 & 7j74     
7#i7 ,presumptive eligibility ,section  
#gebg;,a ( su* ,code1 z am5d$ by        
p>agraph 7#g71 is fur!r am5d$ by add+ at
 ! end ! foll[+ new subsection3  7i7    
,presumptive eligibility  7#a7 ,9 g5]al 
,an individual %all be treat$ z a       
qualify+ *ild ( a taxpay] = purposes (  
det]m9+ any mon?ly paym5t "u ?is section
 only if su* mon? is "p ( ! p]iod (     

presumptive eligibility det]m9$ by !    
,secret>y "u ?is subsection ) respect to
 su* qualify+ *ild & su* taxpay]        
7det]m9$ by treat+ ! mon? describ$ 9    
subclause 7,i7 ( p>agraph 7#b77;,a77ii7 
z be+ ! fir/ mon? beg9n+ aft] !         
det]m9ation describ$ 9 su* subclause74  
7#b7 ,p]iod ( presumptive eligibility ,=
 purposes ( ?is section-- 7,a7 ,9 g5]al 
,except z o!rwise provid$ by !          
,secret>y1 ! t]m p]iod ( presumptive    
eligibility means ! p]iod-- 7i7 beg9n+ )
 ! mon? = :i* presumptive eligibility is
 e/abli%$1 &  7ii7 end+ ) ! e>lie/ (--  
7,i7 ! beg9n+ ( ! mon? describ$ 9 clause
 7i7 if ! ,secret>y det]m9es t ! taxpay]
 committ$ fraud or int5tionally         
disreg>d$ rules or regulations 9        
e/abli%+ or ma9ta9+ presumptive         
eligibility1  7,,ii7 9 ! case ( any     
notification f ! ,secret>y t ! p]iod (  
presumptive eligibility has be5 t]m9at$ 
or susp5d$ by reason ( any "q reg>d+    
eligibility ( ! taxpay] = mon?ly paym5ts
 ) respect to su* *ild1 ! mon? specifi$ 

9 su* notice z ! mon? on :i* su*        
t]m9ation or susp5sion beg9s1 &  7,,iii7
 ! mon? foll[+ any failure ( ! taxpay]  
to make ! requir$ annual r5ewal (       
presumptive eligibility by su* date z ! 
,secret>y may provide4  7,b7 ,e/abli%+  
presumptive eligibility ,a taxpay] %all 
e/abli% presumptive eligibility )       
respect to any qualify+ *ild = any mon? 
at su* "t & 9 su* mann] z ! ,secret>y   
may provide4 ,except z o!rwise provid$  
by ! ,secret>y1 9 ord] to e/abli% a     
p]iod ( presumptive eligibility !       
taxpay] mu/ express a reasonable        
expectation & int5t t ! taxpay] w       
cont9ue to be eligible ) respect to su* 
qualify+ *ild = at lea/ ! #b mon?s      
foll[+ ! mon? = :i* presumptive         
eligibility is to be e/abli%$4  7,c7    
,me?od ( e/abli%+ presumptive           
eligibility ,! ,secret>y %all ensure    
in=mation to e/abli% presumptive        
eligibility "u ?is p>agraph may be      
provid$ on ! return ( tax = ! taxable   
ye> end+ be=e ! cal5d> ye> :i* includes 

! mon? = :i* su* eligibility is to be   
e/abli%$1 ?r\gh ! on-l9e portal describ$
 9 subsection 7c71 or 9 su* o!r mann] z 
! ,secret>y may provide4  7,d7          
,inclusion ( automatic grace p]iods &   
p]iods ( h>d%ip ,! p]iod ( presumptive  
eligibility %all include any p]iod to   
:i* subp>agraph 7,a7 or 7,b7 ( p>agraph 
7#e7 applies4  7,e7 ,eligibility = bir? 
or dea? ( *ild ,! ,secret>y %all issue  
regulations or o!r guidance to e/abli%  
proc$ures pursuant to :i*1 to ! maximum 
ext5t adm9i/ratively practicable-- 7i7 )
 respect to a *ild born dur+ a cal5d>   
mon?-- 7,i7 a p>5t ( su* *ild is treat$ 
z automatically e/abli%+ presumptive    
eligibility ) respect to su* *ild1      
7,,ii7 ! p]iod ( su* automatic          
presumptive eligibility is det]m9$1 &   
7,,iii7 ! fir/ mon?ly paym5t is adju/$  
to be equal to ! sum ( ! mon?ly advance 
am\nts :i* w\ld h be5 paid ) respect to 
! *ild = mon?s occurr+ dur+ ! cal5d> ye>
 if ! *ild _h be5 born 9 ! prec$+ cal5d>
 ye>1 &  7ii7 ) respect to a *ild :o    

dies dur+ a cal5d> mon?-- 7,i7 ! taxpay]
 ) respect to :om ! *ild 0 a qualify+   
*ild = ! la/ mon? ! *ild 0 alive is     
treat$ z hav+ e/abli%$ presumptive      
eligibility ) respect to su* *ild1      
7,,ii7 ! p]iod ( su* presumptive        
eligibility ends ) ! la/ day ( ! cal5d> 
ye> 9 :i* ! *ild di$1 &  7,,iii7 !      
mon?ly paym5ts = ! rema9d] ( su* cal5d> 
ye> are det]m9$ & paid z if ! *ild 7    
alive4  7,f7 ,presumptive eligibility   
bas$ on c]ta9 gov]nm5t programs ,!      
,secret>y %all issue regulations or o!r 
guidance to e/abli% proc$ures "u :i*--  
7i7 bas$ on in=mation provid$ to !      
,secret>y by #a or m gov]nm5t entities1 
a p>5t or specifi$ relative ( a *ild is 
treat$ z automatically e/abli%+         
presumptive eligibility ) respect to su*
 *ild1 &  7ii7 ! p]iod = :i* su*        
automatic presumptive eligibility is    
det]m9$ 7includ+ any additional         
circum/ances "u :i* su* p]iod w         
t]m9ate74  7,g7 ,coord9ation )          
presumption ,= purposes ( det]m9+ !     

/atus ( any individual z a qualify+ *ild
 = purposes ( det]m9+ presumptive       
eligibility ) respect to any p]iod1     
section #bd7;c7 %all be appli$ )\t reg>d
 to p>agraph 7#h7 !re(4  7#c7 ,notice ( 
t]m9ation ( presumptive eligibility by  
reason ( failure to make annual r5ewal  
,if a taxpay]'s p]iod ( presumptive     
eligibility ) respect to any qualify+   
*ild t]m9ates by reason ( p>agraph      
7#b77;,a77ii77,,iii71 ! ,secret>y %all  
provide ! taxpay] a writt5 notice ( su* 
t]m9ation4  7#d7 ,qualify+ *ild ( m ?an 
#a taxpay]  7,a7 ,9 g5]al ,9 ! ev5t t   
7)\t reg>d to ?is subp>agraph7 a p]iod (
 presumptive eligibility ) respect to ! 
same qualify+ *ild w\ld exi/ = m ?an #a 
taxpay] at ! same "t-- 7i7 except z     
o!rwise provid$ 9 ?is section or by !   
,secret>y1 a p]iod ( presumptive        
eligibility %all exi/ only ) respect to 
! taxpay] ) ! mo/ rec5t ref]5ce taxable 
ye>1  7ii7 ! ,secret>y %all e/abli%     
proc$ures "u :i* ! ,secret>y exp$iti\sly
 adjudicates taxpay]s' compet+ claims ( 

presumptive eligibility ) respect to !  
same *ild1 &  7iii7 ! ,secret>y %all    
notify any taxpay] ( ! t]m9ation ( a    
p]iod ( presumptive eligibility pursuant
 to ?is p>agraph4  7,b7 ,provisions     
relat$ to adjudication  7i7 ,exp$it$    
process2 appeals ,! proc$ures e/abli%$  
"u subp>agraph 7,a77ii7 %all include--  
7,i7 an exp$it$ process = taxpay]s :o   
meet su* requirem5ts z ! ,secret>y may  
e/abli% = su* exp$it$ process1 &  7,,ii7
 proc$ures = adjudicat+ an appeal ( an  
adv]se decision4  7ii7 ,in=mation       
receipt & coord9ation ,! ,secret>y may  
ent] into agreem5ts to receive in=mation
 f1 & o!rwise coord9ate )-- 7,i7 ,f$]al 
ag5cies 7includ+ ! ,social ,security    
,adm9i/ration & ! ,dep>tm5t (           
,agriculture71  7,,ii7 any ,/ate1 local 
gov]nm5t1 ,tribal gov]nm5t1 or          
possession ( ! ,unit$ ,/ates1 &  7,,iii7
 any o!r individual or entity t !       
,secret>y det]m9es to be appropriate =  
purposes ( adjudicat+ a compet+ claim   
describ$ 9 subp>agraph 7,a74  7iii7     

,adjudication n treat$ z assessm5t ,an  
adjudication "u ! proc$ures e/abli%$ "u 
subp>agraph 7,a77ii7 7includ+ !         
adjudication ( any appeal7 %all n be    
treat$ z an assessm5t describ$ 9 section
 #fbja4  7iv7 ,adjudication n treat$ z  
inspection ( taxpay]'s books ( acc\nt ,!
 inspection ( a taxpay]'s books ( acc\nt
 9 connection ) any adjudication "u !   
proc$ures e/abli%$ "u subp>agraph       
7,a77ii7 7includ+ ! adjudication ( any  
appeal7 %all n be treat$ z an exam9ation
 or inspection ( a taxpay]'s books (    
acc\nt = purposes ( section #gfje7;b74  
7,c7 ,retroactive paym5ts ,if1 pursuant 
to ! proc$ures e/abli%$ "u subp>agraph  
7,a77ii71 ! ,secret>y det]m9es t a *ild 
is a qualify+ *ild ( a taxpay] & !      
,secret>y did n make paym5ts to su*     
taxpay] ) respect to su* *ild = any     
portion ( ! p]iod dur+ :i* ! det]m9ation
 0 made1 ! ,secret>y may make a "o-"t   
paym5t to ! taxpay] ) respect to :i* su*
 *ild is ! qualify+ *ild 9 an am\nt     
equal to ! aggregate am\nt by :i* !     

mon?ly paym5ts to su* taxpay] w\ld h    
increas$ dur+ su* p]iod if su*          
det]m9ation _h be5 made imm$iately4     
7,d7 ,recapture ( paym5ts ,if1 pursuant 
to ! proc$ures e/abli%$ "u subp>agraph  
7,a77ii71 ! ,secret>y makes paym5ts )   
respect to ! *ild dur+ ! p]iod dur+ :i* 
! det]m9ation is made-- 7i7 ! ,secret>y 
%all provide ea* taxpay] :i* receives   
su* paym5ts notice t su* paym5ts may be 
subject to recapture1 &  7ii7 ^u mak+   
su* det]m9ation1 ! ,secret>y %all       
det]m9e on ! basis ( ! facts &          
circum/ances ( ea* su* taxpay] :e!r any 
su* paym5ts %\ld be subject to recapture
 & %all s notify ea* su* taxpay]4  7#e7 
,rules relat$ to grace p]iods & h>d%ips 
7,a7 ,automatic grace p]iod  7i7 ,9     
g5]al ,not)/&+ p>agraph 7#d71 9 ! case (
 any failure or delay 9 e/abli%+ a p]iod
 ( presumptive eligibility ) respect to 
:i* ! taxpay] elects ! application ( ?is
 clause1 cr$it "u section #bd or        
retroactive paym5t "u ?is section       
7simil> to ! paym5t describ$ 9 p>agraph 

7#d77;,c77 %all be all[$ or made )      
respect to s mu* ( ! p]iod ( su* failure
 or delay z does n exce$ #c mon?s4 ,!   
prec$+ s5t5ce %all n apply if !         
,secret>y det]m9es t su* failure or     
delay 0 due to fraud or reckless or     
int5tional disreg>d ( rules &           
regulations4  7ii7 ,limitation ,clause  
7i7 %all n apply ) respect to any       
taxpay] m ?an once dur+ any #cf-mon?    
p]iod4  7,b7 ,h>d%ip ,not)/&+ p>agraph  
7#d71 if ! ,secret>y det]m9es t a       
failure or delay 9 e/abli%+ a p]iod (   
presumptive eligibility ) respect to any
 qualify+ *ild 0 due to dome/ic viol5ce1
 s]i\s illness1 natural disa/]1 or any  
o!r h>d%ip1 cr$it "u section #bd or     
retroactive paym5t "u ?is section       
7simil> to ! paym5t describ$ 9 p>agraph 
7#d77;,c77 %all be all[$ or made )      
respect to s mu* ( ! p]iod ( su* failure
 or delay z does n exce$ #f mon?s4  4   
7l7 ,disclosure ( in=mation relat+ to   
advance paym5t ( *ild tax cr$it ,section
 #fajc7;e7 ( ! ,int]nal ,rev5ue ,code ( 

#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#ab7 ,disclosure (     
in=mation relat+ to advance paym5t (    
*ild tax cr$it  7,a7 ,jo9t fil]s ,9 !   
case ( an individual to :om ! ,secret>y 
makes paym5ts "u section #gebg;,a1 if ! 
ref]5ce taxable ye> 7z def9$ 9 section  
#gebg;,a7b77#b77;,a77 t ! ,secret>y uses
 to calculate su* paym5ts is a ye> = :i*
 ! individual fil$ an income tax return 
jo9tly ) ano!r individual1 ! ,secret>y  
may disclose to su* individual any      
in=mation :i* is relevant 9 det]m9+ !   
paym5t "u section #gebg;,a & !          
individual's eligibility = su* paym5t1  
includ+ in=mation reg>d+ any ( ! foll[+3
 7i7 ,! numb] ( qualify+ *ildr51 includ+
 a *ild born dur+ ! taxable ye>4  7ii7  
,! "n & ,,t9 ( qualify+ *ildr54  7iii7  
,m>ital /atus4  7iv7 ,modifi$ adju/$    
gross income4  7v7 ,pr9cipal place (    
abode4  7vi7 ,any o!r factor :i* !      
,secret>y may provide pursuant to       
section #gebg;,a7c74  7,b7 ,compet+     
claimants ,9 ! case ( an individual :o  

has a compet+ claim ( presumptive       
eligibility ) respect to a qualify+ *ild
 "u section #gebg;,a7i77#d77;,a71 !     
,secret>y may disclose to su* individual
 return in=mation provid$ by ano!r      
individual :o has a compet+ claim (     
presumptive eligibility ) respect to !  
same qualify+ *ild 9 ! c\rse ( !        
,secret>y's adjudication ( t compet+    
claim1 z well z any o!r in=mation       
consid]$ by ! ,secret>y ) respect to t  
compet+ claim4 ,su* in=mation %all be   
limit$ to ! items specifi$ 9 subp>agraph
 7,a7 & ! foll[+3 7i7 ,in=mation receiv$
 "u any agreem5ts or coord9ation !      
,secret>y ent]$ into )-- 7,i7 any ,/ate1
 local gov]nm5t1 ,tribal gov]nm5t1 or   
possession ( ! ,unit$ ,/ates1 or  7,,ii7
 any o!r individual or entity t !       
,secret>y det]m9es to be appropriate =  
purposes ( adjudicat+ a compet+ claim4  
7ii7 ,in=mation consid]$ by ! ,secret>y 
ab\t :]e & ) :om ! *ild resid$4  7iii7  
,in=mation consid]$ by ! ,secret>y ab\t 
exp5ditures made by ! claimants to !    

ext5t su* paym5ts relate to ! compet+   
claim4  4  7m7 ,additional con=m+       
am5dm5ts  7#a7 ,section                 
#fbaa7;b77#d77;,a7 ( su* ,code is am5d$ 
by /rik+ subsections 7d7 & 7i77#a7 &    
ins]t+ subsection 7d74  7#b7 ,section   
#fdbh7;g77#c77;,a7 ( su* ,code is am5d$ 
by /rik+ #bd7;h77#g7 & ins]t+           
#bd7;h77#c74  7#c7 ,section             
#fdbh;,a7g77#d7 ( su* ,code is am5d$ by 
/rik+ #bd7;h77#g7 & ins]t+ #bd7;h77#c74 
7n7 ,effective dates ,! am5dm5ts made by
 ?is section %all apply to taxable ye>s 
beg9n+ aft] ,decemb] #ca1 #bjbc4