,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #ijca  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bf1 #bjbf,mr4  
,mc,garvey 7for himself1 ,mr4 ,casar1   
,mrs4 ,watson ,coleman1 ,mr4 ,garcia of 
,california1 ,ms4 ,tlaib1 and ,ms4      
,norton7 introduced the following bill2 
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 establish a refundable young adult tax 
credit with monthly advance payment4    
#a4 ,short title ,this ,act may be cited
 as the ,young ,adult ,tax ,credit ,act4
  #b4 ,establishment of refundable young
 adult tax credit with monthly advance  
payment  7a7 ,in general ,subpart ,a of 
part ,,iv of subchapter ,a of chapter #a
 of the ,internal ,revenue ,code of     
#aihf is amended by inserting after     
section #bd the following new sections3 
#bd;,a4 ,monthly young adult tax credit 
7a7 ,allowance of credit ,there shall be
 allowed as a credit against the tax    
imposed by this chapter for the taxable 

year the sum of the monthly specified   
young adult allowances determined with  
respect to the taxpayer under subsection
 7b7 for each calendar month during such
 taxable year4  7b7 ,monthly specified  
young adult allowance  7#a7 ,in general 
,for purposes of this section1 the term 
monthly specified young adult allowance 
means the sum of #ejj for each taxpayer 
or dependent of the taxpayer who is a   
specified young adult for any calendar  
month4  7#b7 ,monthly specified young   
adult allowance ,in the case of any     
month beginning after ,december #ca1    
#bjbg1 the #ejj amount in paragraph 7#a7
 shall be increased by an amount equal  
to-- 7,a7 such dollar amount1 multiplied
 by  7,b7 the percentage 7if any7 by    
which-- 7i7 the ,,cpi 7as defined in    
section #a7;f77#d77 for the calendar    
year preceding the calendar year in     
which such month begins1 exceeds  7ii7  
the ,,cpi 7as so defined7 for calendar  
year #bjbg4  7c7 ,specified young adult 
,the term specified young adult means an

 individual--  7#a7 who1 as of the close
 of such month1 is at least #ah and will
 not have attained age #be1 and  7#b7   
who either is a citizen1 national1 or   
resident of the ,united ,states4  7d7   
,denial of credit to dependents ,no     
credit shall be allowed under this      
section to any individual with respect  
to whom a deduction under section #aea  
is allowable to another taxpayer for a  
taxable year beginning in the calendar  
year in which such individual's taxable 
year begins4  7e7 ,credit refundable ,if
 the taxpayer 7in the case of a joint   
return1 either spouse7 has a principal  
place of abode 7determined as provided  
in section #cb7 in the ,united ,states  
or ,puerto ,rico for more than one-half 
of any calendar month during the taxable
 year1 so much of the credit otherwise  
allowed under subsection 7a7 as is      
attributable to monthly specified young 
adult allowances with respect to any    
such calendar month shall be allowed    
under subpart ,c 7and not allowed under 

this subpart74  7f7 ,identification     
requirements  7#a7 ,dependent           
identification requirement ,no credit   
shall be allowed under this section to a
 taxpayer with respect to any dependent 
unless the taxpayer includes the name   
and taxpayer identification number of   
such dependent on the return of tax for 
the taxable year and such taxpayer      
identification number was issued on or  
before the due date for filing such     
return4  7#b7 ,taxpayer identification  
requirement ,no credit shall be allowed 
under this section if the taxpayer      
identification number of the taxpayer   
was issued after the due date for filing
 the return for the taxable year4  7g7  
,reconciliation of credit and monthly   
advance young adult payments  7#a7 ,in  
general ,the amount otherwise determined
 under subsection 7a7 with respect to   
any taxpayer for any taxable year shall 
be reduced 7but not below zero7 by the  
aggregate amount of payments made under 
section #gebg;,b to such taxpayer for   

one or more calendar months in such     
taxable year4 ,any failure to so reduce 
the credit shall be treated as arising  
out of a mathematical or clerical error 
and assessed according to section       
#fbac7;b77#a74  7#b7 ,recapture of      
excess advance payments in certain      
circumstances ,in the case of a taxpayer
 described in paragraph 7#c7 for any    
taxable year1 the tax imposed by this   
chapter for such taxable year shall be  
increased by the excess 7if any7 of--   
7,a7 the aggregate amount of payments   
made to the taxpayer under section      
#gebg;,b for one or more calendar months
 in such taxable year1 over  7,b7 the   
amount determined under subsection 7a7  
with respect to the taxpayer for such   
taxable year 7without regard to         
paragraph 7#a7 of this subsection74     
7#c7 ,taxpayers subject to recapture    
7,a7 ,fraud or reckless or intentional  
disregard of rules and regulations ,a   
taxpayer is described in this paragraph 
with respect to any taxable year if the 

,secretary determines that the amount   
described in paragraph 7#b77;,a7 with   
respect to the taxpayer for such taxable
 year was determined on the basis of    
fraud or a reckless or intentional      
disregard of rules and regulations4     
7,b7 ,certain payments made after notice
 from ,secretary ,if the ,secretary     
notifies a taxpayer under section       
#gebg;,b7e77#b7 that such taxpayer is   
subject to recapture with respect to any
 payments--  7i7 such taxpayer shall be 
treated as described in this paragraph1 
and  7ii7 the increase determined under 
paragraph 7#b7 by reason of this        
subparagraph shall not exceed the       
aggregate amount of such payments4  7,c7
 ,other circumstances to prevent abuse  
,a taxpayer is described in this        
paragraph with respect to any taxable   
year pursuant to regulations or other   
guidance of the ,secretary describing   
other recapture circumstances to        
facilitate the administration and       
enforcement by the ,secretary of section

 #gebg;,b to minimize the amount of     
advance payments made under section     
#gebg;,b to ineligible individuals and  
to prevent abuse4  7#d7 ,coordination   
with possessions of the ,united ,states 
,for purposes of this subsection1       
payments made under section #gebg;,b    
include payments made by any            
jurisdiction other than the ,united     
,states under section #gebg;,b of the   
income tax law of such jurisdiction1 and
 advance payments made by ,american     
,samoa pursuant to a plan described in  
subsection 7e77#c77;,b74 ,any increase  
in tax imposed on a taxpayer by reason  
of paragraph 7#b7 of the income tax law 
of a jurisdiction other than the ,united
 ,states shall be considered to reduce  
the aggregate amount of payments made to
 such taxpayer by such jurisdiction4 ,in
 carrying out this section1 the         
,secretary shall coordinate with each   
possession of the ,united ,states to    
prevent any application of this         
paragraph that is inconsistent with the 

purposes of this subsection4  7h7       
,application of credit in possessions   
7#a7 ,mirror code possessions  7,a7 ,in 
general ,the ,secretary shall pay to    
each possession of the ,united ,states  
with a mirror code tax system amounts   
equal to the loss 7if any7 to that      
possession by reason of the application 
of this section 7determined without     
regard to this subsection7 with respect 
to taxable years beginning in calendar  
years after #bjbf4 ,such amounts shall  
be determined by the ,secretary based on
 information provided by the government 
of the respective possession4  7,b7     
,coordination with credit allowed       
against ,united ,states income taxes ,no
 credit shall be allowed under this     
section for any taxable year to any     
individual to whom a credit is allowable
 against taxes imposed by a possession  
of the ,united ,states with a mirror    
code tax system by reason of the        
application of this section in such     
possession for such taxable year4  7,c7 

,mirror code tax system ,for purposes of
 this paragraph1 the term mirror code   
tax system means1 with respect to any   
possession of the ,united ,states1 the  
income tax system of such possession if 
the income tax liability of the         
residents of such possession under such 
system is determined by reference to the
 income tax laws of the ,united ,states 
as if such possession were the ,united  
,states4  7#b7 ,cross references related
 to application of credit to residents  
of ,puerto ,rico  7,a7 ,for application 
of refundable credit to residents of    
,puerto ,rico1 see subsection 7d74  7,b7
 ,for application of advance payment to 
residents of ,puerto ,rico1 see section 
#gebg;,b7b77#b74  7#c7 ,american ,samoa 
7,a7 ,in general ,the ,secretary shall  
pay to ,american ,samoa amounts         
estimated by the ,secretary as being    
equal to the aggregate benefits that    
would have been provided to residents of
 ,american ,samoa by reason of the      
application of this section for taxable 

years beginning in calendar years after 
#bjbf if the provisions of this section 
had been in effect in ,american ,samoa  
7applied as if ,american ,samoa were the
 ,united ,states and without regard to  
the application of this section to      
residents of ,puerto ,rico under        
subsection 7d774  7,b7 ,distribution    
requirement ,subparagraph 7,a7 shall not
 apply unless ,american ,samoa has a    
plan1 which has been approved by the    
,secretary1 under which ,american ,samoa
 will promptly distribute such payments 
to its residents4  7,c7 ,coordination   
with credit allowed against ,united     
,states income taxes  7i7 ,in general   
,in the case of a taxable year with     
respect to which a plan is approved     
under subparagraph 7,b71 this section   
7other than this subsection7 shall not  
apply to any individual eligible for a  
distribution under such plan4  7ii7     
,application of section in event of     
absence of approved plan ,in the case of
 a taxable year with respect to which a 

plan is not approved under subparagraph 
7,b71 subsection 7d7 shall be applied by
 substituting 1 ,puerto ,rico1 or       
,american ,samoa for or ,puerto ,rico4  
7#d7 ,treatment of payments ,for        
purposes of section #acbd of title #ca1 
,united ,states ,code1 the payments     
under this subsection shall be treated  
in the same manner as a refund due from 
a credit provision referred to in       
subsection 7b77#b7 of such section4  7i7
 ,regulations ,the ,secretary shall     
issue such regulations or other guidance
 as the ,secretary determines necessary 
or appropriate to carry out the purposes
 of this section4  4  7b7 ,monthly      
payment of young adult tax credit       
,chapter #gg of such ,code is amended by
 inserting after section #gebg;,a the   
following new section3  #gebg;,b4       
,monthly payments of young adult tax    
credit  7a7 ,in general ,the ,secretary 
shall establish a program for making    
payments to taxpayers with respect to   
each calendar month equal to the monthly

 advance young adult payment determined 
with respect to such taxpayer for such  
month4  7b7 ,monthly advance young adult
 payment  7#a7 ,in general ,for purposes
 of this section and except as otherwise
 provided in this section1 the term     
monthly advance young adult payment     
means1 with respect to any taxpayer for 
any calendar month1 the amount 7if any7 
which is estimated by the ,secretary as 
being equal to the monthly specified    
young adult allowance which would be    
determined under section #bd;,a7b7 with 
respect to such taxpayer for such       
calendar month4  7#b7 ,residence        
requirement ,unless determined by the   
,secretary based on any information     
known to the ,secretary1 no monthly     
specified young adult allowance shall be
 determined with respect to such        
taxpayer for a calendar month unless the
 taxpayer 7in the case of a joint       
return1 either spouse7 has a principal  
place of abode 7determined as provided  
in section #cb7 in the ,united ,states  

or ,puerto ,rico for more than one-half 
of the month4  7c7 ,on-,line information
 portal  7#a7 ,on-line information      
portal ,the ,secretary shall establish  
an on-line portal which allows taxpayers
 to--  7,a7 subject to such restrictions
 as the ,secretary may provide1 elect to
 begin or cease receiving payments under
 this section1  7,b7 provide information
 to the ,secretary which is relevant in 
determining the monthly advance young   
adult payment and the taxpayer's        
eligibility for such payment1 including 
changes in expected dependent status for
 the following tax year1 and  7,c7      
subject to such restrictions as the     
,secretary may provide1 elect to begin  
or cease an annual lump sum in lieu of  
monthly payments4  7#b7 ,availability in
 multiple languages ,the ,secretary     
shall ensure that the on-line portal    
described in paragraph 7#a7 is available
 in multiple languages4  7#c7           
,administration ,the ,secretary shall   
identify and allocate the resources     

necessary to administer the on-line     
portal described in paragraph 7#a7 and  
will create an internal review process  
to ensure the portal is frequently      
updated for efficiency1 accuracy1 and   
ease-of-use4  7#d7 ,mobile device       
compatibility ,the on-line portal       
described in paragraph 7#a7 shall be    
compatible with mobile devices4  7#e7   
,determination of dependent status for  
purposes of advance payment  7,a7 ,in   
general ,for purposes of determining the
 recipient of any monthly advance young 
adult payment under this section1 a     
specified young adult shall be treated  
as a dependent of a taxpayer if such    
young adult was claimed as a dependent  
of the taxpayer on the return of tax    
filed by such taxpayer for the reference
 year4  7,b7 ,reference year ,the term  
reference year means1 with respect to   
any taxpayer for any calendar year1 the 
most recent of--  7i7 in the case of a  
taxpayer who filed a return of tax for  
the last taxable year ending before the 

taxable year in which a payment is made1
 such taxable year1 or  7ii7 in the case
 of a taxpayer who filed a return of tax
 for the taxable year preceding the     
taxable year described in subparagraph  
7,a71 such preceding taxable year4  7,c7
 ,resolution of multiple claims relating
 to same dependent ,in the case of      
multiple returns of tax claiming a      
payment with respect to the same        
specified young adult as a result of a  
change in dependent status1 the         
,secretary shall-- 7i7 establish        
procedures under which the ,secretary   
expeditiously adjudicates taxpayers'    
competing claims with respect to such   
payment1  7ii7 notify any taxpayer of   
the termination of eligibility for a    
payment pursuant to this subparagraph1  
and  7iii7 treat any error as arising   
due to a clerical error and assessed    
according to section #fbac7;b77#a7      
unless information indicates that such  
error is due to fraud or determined on  
the basis of fraud or a reckless or     

intentional disregard of rules and      
regulations4  7d7 ,provisions related to
 form1 manner1 and treatment of payments
  7#a7 ,application of electronic funds 
payment requirement ,the payments made  
by the ,secretary under subsection 7a7  
shall be made by electronic funds       
transfer to the same extent and in the  
same manner as if such payments were    
,federal payments not made under this   
title4  7#b7 ,delivery of payments      
,notwithstanding any other provision of 
law1 the ,secretary may certify and     
disburse refunds payable under this     
section electronically to--  7,a7 any   
account to which the payee authorized1  
on or after ,january #a1 #bjbf1 the     
delivery of a refund of taxes under this
 title or of a ,federal payment 7as     
defined in section #cccb of title #ca1  
,united ,states ,code71  7,b7 any       
account belonging to a payee from which 
that individual1 on or after ,january   
#a1 #bjbf1 made a payment of taxes under
 this title1 or  7,c7 any               

,treasury-sponsored account 7as defined 
in section #bjh4b of title #ca1 ,code of
 ,federal ,regulations74  7#c7 ,waiver  
of certain rules ,notwithstanding       
section #ccbe of title #ca1 ,united     
,states ,code1 or any other provision of
 law1 with respect to any payment of a  
refund under this section1 a disbursing 
official in the executive branch of the 
,united ,states ,government may modify  
payment information received from an    
officer or employee described in section
 #ccbe7;a77#a77;,b7 of such title for   
the purpose of facilitating the accurate
 and efficient delivery of such payment4
 ,except in cases of fraud or reckless  
neglect1 no liability under section     
#ccbe1 #cebg1 #cebh1 or #cebi of title  
#ca1 ,united ,states ,code1 shall be    
imposed with respect to payments made   
under this paragraph4  7#d7 ,exception  
from reduction or offset ,any applicable
 payment 7as defined in paragraph       
7#e77;,e77iii77 shall not be-- 7,a7     
subject to reduction or offset pursuant 

to section #cgaf or #cgbj;,a of title   
#ca1 ,united ,states ,code1  7,b7       
subject to reduction or offset pursuant 
to subsection 7c71 7d71 7e71 or 7f7 of  
section #fdjb1 or  7,c7 reduced or      
offset by other assessed ,federal taxes 
that would otherwise be subject to levy 
or collection4  7#e7 ,assignment of     
benefits  7,a7 ,in general ,the right of
 any person to any applicable payment   
shall not be transferable or assignable1
 at law or in equity1 and no applicable 
payment shall be subject to execution1  
levy1 attachment1 garnishment1 or other 
legal process1 or the operation of any  
bankruptcy or insolvency law4  7,b7     
,encoding of payments ,in the case of an
 applicable payment described in        
subparagraph 7,e77iii77,i7 that is paid 
electronically by direct deposit through
 the ,automated ,clearing ,house 7,,ach7
 network1 the ,secretary of the         
,treasury 7or the ,secretary's delegate7
 shall--  7i7 issue the payment using a 
unique identifier that is reasonably    

sufficient to allow a financial         
institution to identify the payment as  
an applicable payment1 and  7ii7 further
 encode the payment pursuant to the same
 specifications as required for a       
benefit payment defined in section      
#bab4c of title #ca1 ,code of ,federal  
,regulations4  7,c7 ,garnishment  7i7   
,encoded payments ,in the case of a     
garnishment order that applies to an    
account that has received an applicable 
payment that is encoded as provided in  
subparagraph 7,b71 a financial          
institution shall follow the            
requirements and procedures set forth in
 part #bab of title #ca1 ,code of       
,federal ,regulations1 except-- 7,i7    
notwithstanding section #bab4d of title 
#ca1 ,code of ,federal ,regulations 7and
 except as provided in subclause        
7,,ii771 a financial institution shall  
not fail to follow the procedures of    
sections #bab4e and #bab4f of such title
 with respect to a garnishment order    
merely because such order has attached1 

or includes1 a notice of right to       
garnish ,federal benefits issued by a   
,state young adult support enforcement  
agency1 and  7,,ii7 a financial         
institution shall not1 with regard to   
any applicable payment1 be required to  
provide the notice referenced in        
sections #bab4f and #bab4g of title #ca1
 ,code of ,federal ,regulations4  7ii7  
,other payments ,in the case of a       
garnishment order 7other than an order  
that has been served by the ,united     
,states7 that has been received by a    
financial institution and that applies  
to an account into which an applicable  
payment that has not been encoded as    
provided in subparagraph 7,b7 has been  
deposited electronically on any date    
during the lookback period or into which
 an applicable payment that has been    
deposited by check on any date in the   
lookback period1 the financial          
institution1 upon the request of the    
account holder1 shall treat the amount  
of the funds in the account at the time 

of the request1 up to the amount of the 
applicable payment 7in addition to any  
amounts otherwise protected under part  
#bab of title #ca1 ,code of ,federal    
,regulations71 as exempt from a         
garnishment order without requiring the 
consent of the party serving the        
garnishment order or the judgment       
creditor4  7iii7 ,liability ,a financial
 institution that acts in good faith in 
reliance on clause 7i7 or 7ii7 shall not
 be subject to liability or regulatory  
action under any ,federal or ,state law1
 regulation1 court or other order1 or   
regulatory interpretation for actions   
concerning any applicable payments4     
7,d7 ,no reclamation rights ,this       
paragraph shall not alter the status of 
applicable payments as tax refunds or   
other nonbenefit payments for purpose of
 any reclamation rights of the          
,department of the ,treasury or the     
,internal ,revenue ,service as per part 
#baj of title #ca1 ,code of ,federal    
,regulations4  7,e7 ,definitions ,for   

purposes of this paragraph-- 7i7        
,account holder ,the term account holder
 means a natural person whose name      
appears in a financial institution's    
records as the direct or beneficial     
owner of an account4  7ii7  ,account    
review  ,the term account review means  
the process of examining deposits in an 
account to determine if an applicable   
payment has been deposited into the     
account during the lookback period4 ,the
 financial institution shall perform the
 account review following the procedures
 outlined in section #bab4e of title    
#ca1 ,code of ,federal ,regulations1 and
 in accordance with the requirements of 
section #bab4f of title #ca1 ,code of   
,federal ,regulations4  7iii7           
,applicable payment ,the term applicable
 payment means-- 7,i7 any payment made  
to an individual under this section     
7other than any payment made pursuant to
 paragraph 7#f771  7,,ii7 any advance   
payment made by a possession of the     
,united ,states with a mirror code tax  

system 7as defined in section #bd7;h77  
pursuant to an election under paragraph 
7#f77;,b7 which corresponds to a payment
 described in subclause 7,i71 and       
7,,iii7 any advance payment made by     
,american ,samoa pursuant to a program  
for making such payments which is       
described in paragraph 7#f77;,c77ii74   
7iv7 ,garnishment ,the term garnishment 
means execution1 levy1 attachment1      
garnishment1 or other legal process4    
7v7 ,garnishment order ,the term        
garnishment order means a writ1 order1  
notice1 summons1 judgment1 levy1 or     
similar written instruction issued by a 
court1 a ,state or ,state agency1 a     
municipality or municipal corporation1  
or a ,state young adult support         
enforcement agency1 including a lien    
arising by operation of law for overdue 
young adult support or an order to      
freeze the assets in an account1 to     
effect a garnishment against a debtor4  
7vi7 ,lookback period ,the term lookback
 period means the two month period that 

begins on the date preceding the date of
 account review and ends on the         
corresponding date of the month two     
months earlier1 or on the last date of  
the month two months earlier if the     
corresponding date does not exist4  7#f7
 ,application of advance payments in the
 possessions of the united states  7,a7 
,puerto ,rico  7i7 ,for application of  
young adult tax credit to residents of  
,puerto ,rico1 see section #bd;,a7d74   
7ii7 ,for application of monthly advance
 young adult payments to residents of   
,puerto ,rico1 see subsection 7b77#b74  
7,b7 ,mirror code possessions ,in the   
case of any possession of the ,united   
,states with a mirror code tax system   
7as defined in section                  
#bd;,a7h77#a77;,c771 this section shall 
not be treated as part of the income tax
 laws of the ,united ,states for        
purposes of determining the income tax  
law of such possession unless such      
possession elects to have this section  
be so treated4  7e7 ,notice of ,payments

  7#a7 ,in general ,not later than      
,january #ca of the calendar year       
following any calendar year during which
 the ,secretary makes one or more       
payments to any taxpayer under this     
section1 the ,secretary shall provide   
such taxpayer with a written notice     
which includes-- 7,a7 the taxpayer's    
taxpayer identity 7as defined in section
 #fajc7;b77#f771  7,b7 the aggregate    
amount of such payments made to such    
taxpayer during such calendar year1 and 
7,c7 such other information as the      
,secretary determines appropriate4  7#b7
 ,certain payments subject to recapture 
,in the case of any payments made to a  
taxpayer which the ,secretary has       
determined are subject to recapture1 the
 notice provided under paragraph 7#a7 to
 such taxpayer shall include the amount 
of such payments4  7f7 ,notification of 
certain events ,with respect to any     
taxpayer receiving monthly advance young
 adult payments under this section with 
respect to any specified young adult1   

the ,secretary shall1 to the maximum    
extent practicable1 provide reasonable  
advance notice of each of the following3
  7#a7 ,any month with respect to which 
such monthly advance young adult payment
 will increase 7relative to the         
preceding month7 by reason of an        
inflation adjustment under section      
#bd;,a7b77#b74  7#b7 ,any month with    
respect to which such monthly advance   
young adult payment will be reduced     
7relative to the preceding month7 by    
reason of such young adult ceasing to be
 a specified young adult by reason of   
attaining age #be4  7g7 ,regulations    
,the ,secretary shall issue such        
regulations or other guidance as the    
,secretary determines necessary or      
appropriate to carry out the purposes of
 this section4  4  7c7 ,conforming      
amendments  7#a7 ,section #bf7;b77#b7 is
 amended by striking and at the end of  
subparagraph 7,y71 by striking the      
period at the end of subparagraph 7,z7  
and inserting 1 and1 and by adding at   

the end the following new subparagraph3 
7,,aa7 section #bd;,a7f77#b7 7relating  
to recapture of certain monthly advance 
young adult payments74  4  7#b7 ,section
 #cdjb7;f77#a77;,c7 is amended by       
inserting or section #bd;,a 7determined 
after application of subsection 7g7     
thereof7 after section #bd 7determined  
after application of subsection 7j7     
thereof74  7#c7 ,section                
#fbaa7;b77#d77;,a7 is amended by        
inserting #bd;,a by reason of subsection
 7d7 thereof1 after #bd by reason of    
subsections 7d7 and 7i77#a7 thereof14   
7#d7 ,section #fbac7;g77#b77;,i7 is     
amended by inserting or section         
#bd;,a7f7 7relating to monthly young    
adult tax credit7 after section #bd7;f7 
7relating to young adult tax credit74   
7#e7 ,section #fbac7;g77#b77,l7 is      
amended by inserting #bd;,a1 after #bd14
  7#f7 ,section #ffie7;g77#b7 is amended
 by inserting #bd;,a1 after #bd14  7#g7 
,paragraph 7#b7 of section #acbd7;b7 of 
title #ca1 ,united ,states ,code1 as    

amended by the preceding provisions of  
this ,act1 is amended-- 7,a7 by         
inserting #bd;,a1 after #bd11 and  7,b7 
by striking or #fdcc inserting #fdcc1 or
 #gebg;,b4  7#h7 ,the table of sections 
for subpart ,a of part ,,iv of          
subchapter ,a of chapter #a is amended  
by inserting after the item relating to 
section #bd the following new items3    
,sec4 #bd;,a4 ,monthly young adult tax  
credit4  4  7#i7 ,the table of sections 
for chapter #gg is amended by inserting 
after the item relating to section      
#gebg;,a the following new item3  ,sec4 
#gebg;,b4 ,monthly payments of young    
adult tax credit4  4  7d7 ,effective    
dates  7#a7 ,in general ,except as      
otherwise provided in this subsection1  
the amendments made by this section     
shall apply to taxable years beginning  
after ,december #ca1 #bjbf4  7#b7       
,monthly advance young adult payments   
,the amendments made by subsection 7b7  
shall apply to calendar months beginning
 after ,december #ca1 #bjbf4  #c4       

,outreach campaign  7a7 ,in general ,the
 ,secretary of the ,treasury1 in        
coordination with local community-based 
organizations1 shall conduct an outreach
 campaign to--  7#a7 provide information
 to the public regarding the young adult
 tax credit under section #bd;,a of the 
,internal ,revenue ,code of #aihf1 as   
added by this ,act1 and  7#b7 assist    
individuals with claiming such credit4  
7b7 ,methods ,with respect to the       
outreach campaign described in paragraph
 7#a71 the ,secretary shall-- 7#a7      
provide relevant information on the     
public website of the ,internal ,revenue
 ,service1 and  7#b7 send direct        
mailings to individuals who have been   
identified as eligible for such credit  
for the taxable year4  7c7 ,outreach to 
underrepresented populations ,in        
carrying out the outreach campaign      
described in paragraph 7#a71 the        
,secretary shall prioritize outreach to 
members of populations which are less   
likely than the general population to   

file taxes or have bank accounts4