,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajfac  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,septemb] #bd1        
#bjbf,mr4 ,tran introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ = a cr$it 
aga9/ tax = r5t paid on ! p]sonal       
resid5ce ( ! taxpay]4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,h\s+ ,co/ (  
,liv+ ,support = ,t5ants ,act ( #bjbf or
 ! ,h\s+ ,,co/ ,act4  #b4 ,refundable   
cr$it = r5t paid = pr9cipal resid5ce    
7a7 ,9 g5]al ,subp>t ,c ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #cf;,b ! foll[+ new       
section3  #cf;,c4 ,r5t] tax cr$it  7a7  
,9 g5]al ,9 ! case ( an individual :o   
leases ! individual's pr9cipal resid5ce 
7)9 ! mean+ ( section #aba7 dur+ !      
taxable ye>1 !re %all be all[$ z a cr$it
 aga9/ ! tax impos$ by ?is subtitle =   
su* taxable ye> an am\nt equal to !     
applicable p]c5tage ( ! r5t paid by su* 

individual ) respect to ! lease ( su*   
resid5ce4  7b7 ,limitations  7#a7 ,doll>
 limit ,! cr$it all[$ "u subsection 7a7 
= any taxable ye> %all n exce$ #d1jjj4  
7#b7 ,cr$it limit$ by small area fair   
m>ket r5t ,solely = purposes ( det]m9+ !
 am\nt ( ! cr$it all[$ "u subsection 7a7
 ) respect to a resid5ce = ! taxable    
ye>1 !re %all n be tak5 into acc\nt r5t 
9 excess ( an am\nt equal to #ajj p]c5t 
( ! small area fair m>ket r5t applicable
 to ! resid5ce involv$ 7z mo/ rec5tly   
publi%$1 z ( ! beg9n+ ( ! taxable ye>1  
by ! ,dep>tm5t ( ,h\s+ & ,urban         
,developm5t74  7#c7 ,adju/$ gross income
 limitation ,no cr$it %all be all[$ "u  
?is section ) respect to a taxpay] = a  
taxable ye> if ! taxpay]'s adju/$ gross 
income exce$s #aej1jjj = ! prec$+       
taxable ye>4  7c7 ,def9itions & special 
rules ,= purposes ( ?is section--  7#a7 
,applicable p]c5tage ,! t]m applicable  
p]c5tage means ! p]c5tage det]m9$ 9     
accordance ) ! foll[+ table3 ,!         
applicable ,if ! taxpay] has ! foll[+   

numb] ( dep5d5ts3p]c5tage is3 #a        
dep5d5t#h4e p]c5t #b dep5d5ts#i p]c5t #c
 dep5d5ts#i4e p]c5t #d dep5d5ts#aj p]c5t
 #e dep5d5ts#aj4e p]c5t #f or m         
dep5d5ts#aa p]c5t  7#b7 ,p>tial ye>     
resid5ce ,! ,secret>y %all prescribe su*
 rules z are necess>y to c>ry out !     
purposes ( ?is section = taxpay]s )     
respect to :om a resid5ce is a pr9cipal 
resid5ce = only a portion ( ! taxable   
ye>4  7#c7 ,r5t ,! t]m r5t includes any 
am\nt paid = utilities ( a type tak5    
into acc\nt = purposes ( det]m9+ !      
utility all[ance "u section             
#db7;g77#b77;,b77ii74  7#d7 ,m>ri$      
individuals fil+ sep>ate returns ,9 !   
case ( individuals :o are m>ri$ to ea*  
o!r1 h ! same pr9cipal resid5ce1 & d n  
file a jo9t return = ! taxable ye>1 !   
cr$it det]m9$ "u ?is section ) respect  
to ea* su* individual %all be #ej p]c5t 
( ! am\nt ( ! cr$it :i* w\ld be det]m9$ 
"u ?is section if su* individuals fil$ a
 jo9t return1 unless su* individuals    
agree on a diff]5t division ( su* cr$it 

79 su* mann] z ! ,secret>y may provide7 
:i* does n aggregate to m #ajj p]c5t (  
su* am\nt4  7#e7 ,dep5d5ts ,an          
individual :o is a dep5d5t 7z def9$ 9   
section #aeb7 ( ! taxpay] = ! taxable   
ye> %all be treat$ z a dep5d5t =        
purposes ( ?is section4  7d7            
,reconciliation ( cr$it & advance       
paym5ts  7#a7 ,9 g5]al ,! am\nt ( !     
cr$it all[$ "u ?is section = any taxable
 ye> %all be r$uc$ 7b n bel[ z]o7 by !  
aggregate am\nt ( any advance paym5ts ( 
su* cr$it "u section #gebg;,b = su*     
taxable ye>4  7#b7 ,excess advance      
paym5ts ,if ! aggregate am\nt ( advance 
paym5ts "u section #gebg;,b = ! taxable 
ye> exce$s ! am\nt ( ! cr$it all[$ "u   
?is section = su* taxable ye>1 det]m9$  
)\t reg>d to p>agraph 7#a71 ! tax impos$
 by ?is *apt] = su* taxable ye> %all be 
increas$ by ! am\nt ( su* excess4  7e7  
,t]m9ation ,no cr$it %all be all[$ "u   
subsection 7a7 = taxable ye>s beg9n+    
aft] ,decemb] #ca1 #bjcd4  4  7b7       
,advance paym5t ,*apt] #gg ( ! ,int]nal 

,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #gebg;,a ! foll[+ new     
section3  #gebg;,b4 ,advance paym5t (   
r5t] tax cr$it  7a7 ,9 g5]al ,n lat] ?an
 #f mon?s aft] ! date ( ! enactm5t ( !  
,h\s+ ,co/ ( ,liv+ ,support = ,t5ants   
,act ( #bjbf1 ! ,secret>y %all e/abli% a
 program = mak+ advance paym5ts ( !     
cr$it all[$ "u section #cf;,c on a      
mon?ly basis to any taxpay] :o--  7#a7 !
 ,secret>y has det]m9$ w be all[$ su*   
cr$it = ! taxable ye>1 &  7#b7 has made 
an election "u subsection 7c74  7b7     
,am\nt ( advance paym5t  7#a7 ,9 g5]al  
,= purposes ( subsection 7a71 ! am\nt ( 
! mon?ly advance paym5t ( ! cr$it       
provid$ to a taxpay] dur+ ! applicable  
p]iod %all be equal to ! less] (-- 7,a7 
an am\nt equal to--  7i7 ! am\nt ( !    
cr$it :i* ! ,secret>y has det]m9$ w be  
all[$ to su* taxpay] "u section #cf;,c =
 ! taxable ye> end+ 9 su* applicable    
p]iod1 divid$ by  7ii7 #ab1 or  7,b7 su*
 o!r am\nt z is elect$ by ! taxpay]4    
7#b7 ,applicable p]iod ,= purposes ( ?is

 section1 ! t]m applicable p]iod means !
 #ab-mon? p]iod f ! mon? ( ,july ( !    
taxable ye> ?r\gh ! mon? ( ,june ( !    
subsequ5t taxable ye>4  7c7 ,election ( 
advance paym5t ,a taxpay] may elect to  
receive an advance paym5t ( ! cr$it     
all[$ "u section #cf;,c = any taxable   
ye> by includ+ su* election on a timely 
fil$ return = ! prec$+ taxable ye>4  7d7
 ,int]nal ,rev5ue ,s]vice notification  
,! ,int]nal ,rev5ue ,s]vice %all take   
su* /eps z may be appropriate to ensure 
t taxpay]s :o are eligible to receive ! 
cr$it "u section #cf;,c are aw>e ( !    
availability ( ! advance paym5t ( su*   
cr$it "u ?is section4  7e7 ,regulations 
,! ,secret>y may prescribe su*          
regulations or o!r guidance z may be    
necess>y or appropriate to c>ry out !   
purposes ?is section4  4  7c7 ,con=m+   
am5dm5ts  7#a7 ,section #fbaa7;b77#d7 ( 
su* ,code is am5d$--  7,a7 by ins]t+    
#cf;,c1 aft] #cf;,b11 &  7,b7 by ins]t+ 
#gebg;,b71 aft] #gebg;,a14  7#b7        
,section #acbd7;b77#b7 ( title #ca1     

,unit$ ,/ates ,code1 is am5d$-- 7,a7 by 
ins]t+ #cf;,c1 aft] #cf;,b11 &  7,b7 by 
/rik+ or #gebg;,a & ins]t+ #gebg;,a1 or 
#gebg;,b4  7#c7 ,! table ( sections =   
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,b ! foll[+ new   
item3  ,sec4 #cf;,c4 ,r5t] tax cr$it4  4
  7#d7 ,! table ( sections = *apt] #gg (
 su* ,code is am5d$ by ins]t+ aft] !    
item relat+ to section #gebg;,a ! foll[+
 new item3  ,sec4 #gebg;,b4 ,advance    
paym5t ( r5t] tax cr$it4  4  7d7        
,effective date ,! am5dm5ts made by ?is 
section %all apply ) respect to taxable 
ye>s beg9n+ aft] ,decemb] #ca1 #bjbf4   
7e7 ,community outrea* ,! ,secret>y ( ! 
,treasury 7or ! ,secret>y's designee7   
%all c>ry out an outrea* program to     
ensure taxpay]s are aw>e ( eligibility =
 ! r5t] tax cr$it all[$ "u section      
#cf;,c ( ! ,int]nal ,rev5ue ,code (     
#aihf 7includ+ ! advance paym5t ( su*   
cr$it "u section #gebg;,b ( su* ,code74 

,su* program %all include program       
outrea*1 data %>+ arrangem5ts1 sy/ems   
*anges1 =ms *anges1 & relat$ ef=ts1 &   
ef=ts by ,f$]al ag5cies to facilitate ! 
cross-enrollm5t ( b5efici>ies ( o!r     
programs 9 su* cr$it1 includ+ by        
e/abli%+ int]gov]nm5tal coop]ative      
agreem5ts ) ,/ates & local gov]nm5ts1   
tribal gov]nm5ts1 & possessions ( !     
,unit$ ,/ates4 ,su* outrea* may be      
a*iev$ ?r\gh ,f$]al ag5cies to ,/ate &  
local gov]nm5ts1 tribal gov]nm5ts1 &    
possessions ( ! ,unit$ ,/ates1 & private
 entities1 includ+ organizations d$icat$
 to free tax return prep>ation4