,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ijca  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #bf1 #bjbf,mr4   
,mc,garvey 7= himself1 ,mr4 ,cas>1 ,mrs4
 ,watson ,coleman1 ,mr4 ,g>cia (        
,cali=nia1 ,ms4 ,tlaib1 & ,ms4 ,norton7 
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% a refundable "y
 adult tax cr$it ) mon?ly advance       
paym5t4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,"y ,adult ,tax ,cr$it ,act4
  #b4 ,e/abli%m5t ( refundable "y adult 
tax cr$it ) mon?ly advance paym5t  7a7  
,9 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt]
 ,a ( *apt] #a ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by ins]t+ aft]   
section #bd ! foll[+ new sections3      
#bd;,a4 ,mon?ly "y adult tax cr$it  7a7 
,all[ance ( cr$it ,!re %all be all[$ z a
 cr$it aga9/ ! tax impos$ by ?is *apt] =
 ! taxable ye> ! sum ( ! mon?ly specifi$
 "y adult all[ances det]m9$ ) respect to
 ! taxpay] "u subsection 7b7 = ea*      

cal5d> mon? dur+ su* taxable ye>4  7b7  
,mon?ly specifi$ "y adult all[ance  7#a7
 ,9 g5]al ,= purposes ( ?is section1 !  
t]m mon?ly specifi$ "y adult all[ance   
means ! sum ( #ejj = ea* taxpay] or     
dep5d5t ( ! taxpay] :o is a specifi$ "y 
adult = any cal5d> mon?4  7#b7 ,mon?ly  
specifi$ "y adult all[ance ,9 ! case (  
any mon? beg9n+ aft] ,decemb] #ca1      
#bjbg1 ! #ejj am\nt 9 p>agraph 7#a7 %all
 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$7 = cal5d> ye> #bjbg4  7c7         
,specifi$ "y adult ,! t]m specifi$ "y   
adult means an individual--  7#a7 :o1 z 
( ! close ( su* mon?1 is at lea/ #ah & w
 n h atta9$ age #be1 &  7#b7 :o ei!r is 
a citiz51 national1 or resid5t ( !      
,unit$ ,/ates4  7d7 ,d5ial ( cr$it to   
dep5d5ts ,no cr$it %all be all[$ "u ?is 
section to any individual ) respect to  

:om a d$uction "u section #aea is       
all[able to ano!r taxpay] = a taxable   
ye> beg9n+ 9 ! cal5d> ye> 9 :i* su*     
individual's taxable ye> beg9s4  7e7    
,cr$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 "o-half ( any  
cal5d> mon? dur+ ! taxable ye>1 s mu* ( 
! cr$it o!rwise all[$ "u subsection 7a7 
z is attributable to mon?ly specifi$ "y 
adult all[ances ) respect to any su*    
cal5d> mon? %all be all[$ "u subp>t ,c  
7& n all[$ "u ?is subp>t74  7f7         
,id5tification requirem5ts  7#a7        
,dep5d5t id5tification requirem5t ,no   
cr$it %all be all[$ "u ?is section to a 
taxpay] ) respect to any dep5d5t unless 
! taxpay] includes ! "n & taxpay]       
id5tification numb] ( su* dep5d5t on !  
return ( tax = ! taxable ye> & su*      
taxpay] id5tification numb] 0 issu$ on  
or be=e ! due date = fil+ su* return4   
7#b7 ,taxpay] id5tification requirem5t  

,no cr$it %all be all[$ "u ?is section  
if ! taxpay] id5tification numb] ( !    
taxpay] 0 issu$ aft] ! due date = fil+ !
 return = ! taxable ye>4  7g7           
,reconciliation ( cr$it & mon?ly advance
 "y adult paym5ts  7#a7 ,9 g5]al ,!     
am\nt o!rwise det]m9$ "u subsection 7a7 
) respect to any taxpay] = any taxable  
ye> %all be r$uc$ 7b n bel[ z]o7 by !   
aggregate am\nt ( paym5ts made "u       
section #gebg;,b to su* taxpay] = "o or 
m cal5d> mon?s 9 su* taxable ye>4 ,any  
failure to s r$uce ! cr$it %all be      
treat$ z aris+ out ( a ma!matical or    
cl]ical error & assess$ accord+ to      
section #fbac7;b77#a74  7#b7 ,recapture 
( excess advance paym5ts 9 c]ta9        
circum/ances ,9 ! case ( a taxpay]      
describ$ 9 p>agraph 7#c7 = any taxable  
ye>1 ! tax impos$ by ?is *apt] = su*    
taxable ye> %all be increas$ by ! excess
 7if any7 (--  7,a7 ! aggregate am\nt ( 
paym5ts made to ! taxpay] "u section    
#gebg;,b = "o or m cal5d> mon?s 9 su*   
taxable ye>1 ov]  7,b7 ! am\nt det]m9$  

"u subsection 7a7 ) respect to ! taxpay]
 = su* taxable ye> 7)\t reg>d to        
p>agraph 7#a7 ( ?is subsection74  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 ! am\nt describ$ 9 
p>agraph 7#b77;,a7 ) respect to !       
taxpay] = su* taxable ye> 0 det]m9$ on !
 basis ( fraud or a reckless or         
int5tional disreg>d ( rules &           
regulations4  7,b7 ,c]ta9 paym5ts made  
aft] notice f ,secret>y ,if ! ,secret>y 
notifies a taxpay] "u section           
#gebg;,b7e77#b7 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,c7    
,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;,b to m9imize ! am\nt (  
advance paym5ts made "u section #gebg;,b
 to ineligible individuals & to prev5t  
abuse4  7#d7 ,coord9ation ) possessions 
( ! ,unit$ ,/ates ,= purposes ( ?is     
subsection1 paym5ts made "u section     
#gebg;,b include paym5ts made by any    
jurisdiction o!r ?an ! ,unit$ ,/ates "u 
section #gebg;,b ( ! income tax law (   
su* jurisdiction1 & advance paym5ts made
 by ,am]ican ,samoa pursuant to a plan  
describ$ 9 subsection 7e77#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  7h7 ,application (     
cr$it 9 possessions  7#a7 ,mirror code  
possessions  7,a7 ,9 g5]al ,! ,secret>y 
%all pay to ea* possession ( ! ,unit$   
,/ates ) a mirror code tax sy/em am\nts 
equal to ! loss 7if any7 to t possession
 by reason ( ! application ( ?is section
 7det]m9$ )\t reg>d to ?is subsection7 )
 respect to taxable ye>s beg9n+ 9 cal5d>
 ye>s aft] #bjbf4 ,su* am\nts %all be   
det]m9$ by ! ,secret>y bas$ on in=mation
 provid$ by ! gov]nm5t ( ! respective   
possession4  7,b7 ,coord9ation ) cr$it  
all[$ aga9/ ,unit$ ,/ates income taxes  
,no cr$it %all be all[$ "u ?is section =
 any taxable ye> to any individual to   
:om a cr$it is all[able aga9/ taxes     
impos$ by a possession ( ! ,unit$ ,/ates
 ) a mirror code tax sy/em by reason ( !
 application ( ?is section 9 su*        
possession = su* taxable ye>4  7,c7     
,mirror code tax sy/em ,= purposes ( ?is
 p>agraph1 ! t]m mirror code tax sy/em  

means1 ) respect to any possession ( !  
,unit$ ,/ates1 ! income tax sy/em ( su* 
possession if ! income tax liability ( !
 resid5ts ( su* possession "u su* sy/em 
is det]m9$ by ref]5ce to ! income tax   
laws ( ! ,unit$ ,/ates z if su*         
possession 7 ! ,unit$ ,/ates4  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;,b7b77#b74  7#c7 ,am]ican 
,samoa  7,a7 ,9 g5]al ,! ,secret>y %all 
pay to ,am]ican ,samoa am\nts e/imat$ by
 ! ,secret>y z be+ equal to ! aggregate 
b5efits t w\ld h be5 provid$ to resid5ts
 ( ,am]ican ,samoa by reason ( !        
application ( ?is section = taxable ye>s
 beg9n+ 9 cal5d> ye>s aft] #bjbf if !   
provisions ( ?is section _h be5 9 effect
 9 ,am]ican ,samoa 7appli$ z if ,am]ican
 ,samoa 7 ! ,unit$ ,/ates & )\t reg>d to
 ! application ( ?is section to resid5ts

 ( ,pu]to ,rico "u subsection 7d774     
7,b7 ,di/ribution requirem5t            
,subp>agraph 7,a7 %all n apply unless   
,am]ican ,samoa has a plan1 :i* has be5 
approv$ by ! ,secret>y1 "u :i* ,am]ican 
,samoa w promptly di/ribute su* paym5ts 
to its resid5ts4  7,c7 ,coord9ation )   
cr$it all[$ aga9/ ,unit$ ,/ates income  
taxes  7i7 ,9 g5]al ,9 ! case ( a       
taxable ye> ) respect to :i* a plan is  
approv$ "u subp>agraph 7,b71 ?is section
 7o!r ?an ?is subsection7 %all n apply  
to any individual eligible = a          
di/ribution "u su* plan4  7ii7          
,application ( section 9 ev5t ( abs5ce (
 approv$ plan ,9 ! case ( a taxable ye> 
) respect to :i* a plan is n approv$ "u 
subp>agraph 7,b71 subsection 7d7 %all be
 appli$ by sub/itut+ 1 ,pu]to ,rico1 or 
,am]ican ,samoa = or ,pu]to ,rico4  7#d7
 ,treatm5t ( paym5ts ,= purposes (      
section #acbd ( title #ca1 ,unit$ ,/ates
 ,code1 ! paym5ts "u ?is subsection %all
 be treat$ 9 ! same mann] z a refund due
 f a cr$it provision ref]r$ to 9        

subsection 7b77#b7 ( su* section4  7i7  
,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
 section4  4  7b7 ,mon?ly paym5t ( "y   
adult tax cr$it ,*apt] #gg ( su* ,code  
is am5d$ by ins]t+ aft] section #gebg;,a
 ! foll[+ new section3  #gebg;,b4       
,mon?ly paym5ts ( "y adult tax cr$it    
7a7 ,9 g5]al ,! ,secret>y %all e/abli% a
 program = mak+ paym5ts to taxpay]s )   
respect to ea* cal5d> mon? equal to !   
mon?ly advance "y adult paym5t det]m9$ )
 respect to su* taxpay] = su* mon?4  7b7
 ,mon?ly advance "y adult paym5t  7#a7  
,9 g5]al ,= purposes ( ?is section &    
except z o!rwise provid$ 9 ?is section1 
! t]m mon?ly advance "y adult paym5t    
means1 ) respect to any taxpay] = any   
cal5d> mon?1 ! am\nt 7if any7 :i* is    
e/imat$ by ! ,secret>y z be+ equal to ! 
mon?ly specifi$ "y adult all[ance :i*   
w\ld be det]m9$ "u section #bd;,a7b7 )  
respect to su* taxpay] = su* cal5d>     

mon?4  7#b7 ,resid5ce requirem5t ,unless
 det]m9$ by ! ,secret>y bas$ on any     
in=mation kn[n to ! ,secret>y1 no mon?ly
 specifi$ "y adult all[ance %all be     
det]m9$ ) respect to su* taxpay] = a    
cal5d> mon? unless ! 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 "o-half ( !    
mon?4  7c7 ,on-,l9e in=mation portal    
7#a7 ,on-l9e in=mation portal ,!        
,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 "y adult    
paym5t & ! taxpay]'s eligibility = su*  
paym5t1 includ+ *anges 9 expect$ dep5d5t
 /atus = ! foll[+ tax ye>1 &  7,c7      
subject to su* re/rictions z ! ,secret>y
 may provide1 elect to beg9 or cease an 
annual lump sum 9 lieu ( mon?ly paym5ts4

  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  7#c7
 ,adm9i/ration ,! ,secret>y %all id5tify
 & allocate ! res\rces necess>y to      
adm9i/] ! on-l9e portal describ$ 9      
p>agraph 7#a7 & w create an int]nal     
review process to ensure ! portal is    
frequ5tly updat$ = effici5cy1 accuracy1 
& ease-(-use4  7#d7 ,mobile device      
compatibility ,! on-l9e portal describ$ 
9 p>agraph 7#a7 %all be compatible )    
mobile devices4  7#e7 ,det]m9ation (    
dep5d5t /atus = purposes ( advance      
paym5t  7,a7 ,9 g5]al ,= purposes (     
det]m9+ ! recipi5t ( any mon?ly advance 
"y adult paym5t "u ?is section1 a       
specifi$ "y adult %all be treat$ z a    
dep5d5t ( a taxpay] if su* "y adult 0   
claim$ z a dep5d5t ( ! taxpay] on !     
return ( tax fil$ by su* taxpay] = !    
ref]5ce ye>4  7,b7 ,ref]5ce ye> ,! t]m  
ref]5ce ye> means1 ) respect to any     
taxpay] = any cal5d> ye>1 ! mo/ rec5t   

(--  7i7 9 ! case ( a taxpay] :o fil$ a 
return ( tax = ! la/ taxable ye> end+   
be=e ! taxable ye> 9 :i* a paym5t is    
made1 su* taxable ye>1 or  7ii7 9 ! case
 ( a taxpay] :o fil$ a return ( tax = ! 
taxable ye> prec$+ ! taxable ye>        
describ$ 9 subp>agraph 7,a71 su* prec$+ 
taxable ye>4  7,c7 ,resolution (        
multiple claims relat+ to same dep5d5t  
,9 ! case ( multiple returns ( tax      
claim+ a paym5t ) respect to ! same     
specifi$ "y adult z a result ( a *ange 9
 dep5d5t /atus1 ! ,secret>y %all-- 7i7  
e/abli% proc$ures "u :i* ! ,secret>y    
exp$iti\sly adjudicates taxpay]s'       
compet+ claims ) respect to su* paym5t1 
7ii7 notify any taxpay] ( ! t]m9ation ( 
eligibility = a paym5t pursuant to ?is  
subp>agraph1 &  7iii7 treat any error z 
aris+ due to a cl]ical error & assess$  
accord+ to section #fbac7;b77#a7 unless 
in=mation indicates t su* error is due  
to fraud or det]m9$ on ! basis ( fraud  
or a reckless or int5tional disreg>d (  
rules & regulations4  7d7 ,provisions   

relat$ to =m1 mann]1 & treatm5t (       
paym5ts  7#a7 ,application ( electronic 
funds paym5t requirem5t ,! paym5ts made 
by ! ,secret>y "u subsection 7a7 %all be
 made by electronic funds transf] to !  
same ext5t & 9 ! same mann] z if su*    
paym5ts 7 ,f$]al paym5ts n made "u ?is  
title4  7#b7 ,deliv]y ( paym5ts ,not)/&+
 any o!r provision ( law1 ! ,secret>y   
may c]tify & disburse refunds payable "u
 ?is section electronically to--  7,a7  
any acc\nt to :i* ! payee au?oriz$1 on  
or aft] ,janu>y #a1 #bjbf1 ! deliv]y ( a
 refund ( taxes "u ?is title or ( a     
,f$]al paym5t 7z def9$ 9 section #cccb (
 title #ca1 ,unit$ ,/ates ,code71  7,b7 
any acc\nt belong+ to a payee f :i* t   
individual1 on or aft] ,janu>y #a1      
#bjbf1 made a paym5t ( taxes "u ?is     
title1 or  7,c7 any ,treasury-sponsor$  
acc\nt 7z def9$ 9 section #bjh4b ( title
 #ca1 ,code ( ,f$]al ,regulations74     
7#c7 ,waiv] ( c]ta9 rules ,not)/&+      
section #ccbe ( title #ca1 ,unit$ ,/ates
 ,code1 or any o!r provision ( law1 )   

respect to any paym5t ( a refund "u ?is 
section1 a disburs+ (ficial 9 !         
executive bran* ( ! ,unit$ ,/ates       
,gov]nm5t may modify paym5t in=mation   
receiv$ f an (fic] or employee describ$ 
9 section #ccbe7;a77#a77;,b7 ( su* title
 = ! purpose ( facilitat+ ! accurate &  
effici5t deliv]y ( su* paym5t4 ,except 9
 cases ( fraud or reckless neglect1 no  
liability "u section #ccbe1 #cebg1      
#cebh1 or #cebi ( title #ca1 ,unit$     
,/ates ,code1 %all be impos$ ) respect  
to paym5ts made "u ?is p>agraph4  7#d7  
,exception f r$uction or (fset ,any     
applicable paym5t 7z def9$ 9 p>agraph   
7#e77;,e77iii77 %all n be-- 7,a7 subject
 to r$uction or (fset pursuant to       
section #cgaf or #cgbj;,a ( title #ca1  
,unit$ ,/ates ,code1  7,b7 subject to   
r$uction or (fset pursuant to subsection
 7c71 7d71 7e71 or 7f7 ( section #fdjb1 
or  7,c7 r$uc$ or (fset by o!r assess$  
,f$]al taxes t w\ld o!rwise be subject  
to levy or collection4  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 to 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 "y adult       
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 clause 
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$]al      
,regulations1 & 9 accordance ) !        
requirem5ts ( section #bab4f ( title    
#ca1 ,code ( ,f$]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#f771  7,,ii7 any advance paym5t made  
by a possession ( ! ,unit$ ,/ates ) a   

mirror code tax sy/em 7z def9$ 9 section
 #bd7;h77 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 "y adult support en=cem5t    
ag5cy1 includ+ a li5 aris+ by op]ation (
 law = ov]due "y adult 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  7#f7 ,application ( advance     
paym5ts 9 ! possessions ( ! unit$ /ates 
7,a7 ,pu]to ,rico  7i7 ,= application ( 
"y adult tax cr$it to resid5ts ( ,pu]to 
,rico1 see section #bd;,a7d74  7ii7 ,=  
application ( mon?ly advance "y adult   
paym5ts to resid5ts ( ,pu]to ,rico1 see 
subsection 7b77#b74  7,b7 ,mirror code  
possessions ,9 ! case ( any possession (
 ! ,unit$ ,/ates ) a mirror code tax    
sy/em 7z def9$ 9 section                
#bd;,a7h77#a77;,c771 ?is section %all n 
be treat$ z "p ( ! income tax laws ( !  
,unit$ ,/ates = purposes ( det]m9+ !    
income tax law ( su* possession unless  
su* possession elects to h ?is section  
be s treat$4  7e7 ,notice ( ,paym5ts    
7#a7 ,9 g5]al ,n lat] ?an ,janu>y #ca ( 
! cal5d> ye> foll[+ any cal5d> ye> dur+ 
:i* ! ,secret>y makes "o or m paym5ts to
 any taxpay] "u ?is section1 ! ,secret>y
 %all provide su* taxpay] ) a writt5    
notice :i* includes-- 7,a7 ! taxpay]'s  

taxpay] id5tity 7z def9$ 9 section      
#fajc7;b77#f771  7,b7 ! aggregate am\nt 
( su* paym5ts made to su* taxpay] dur+  
su* cal5d> ye>1 &  7,c7 su* o!r         
in=mation z ! ,secret>y det]m9es        
appropriate4  7#b7 ,c]ta9 paym5ts       
subject to recapture ,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* paym5ts4  7f7 ,notification (    
c]ta9 ev5ts ,) respect to any taxpay]   
receiv+ mon?ly advance "y adult paym5ts 
"u ?is section ) respect to any specifi$
 "y adult1 ! ,secret>y %all1 to !       
maximum ext5t practicable1 provide      
reasonable advance notice ( ea* ( !     
foll[+3  7#a7 ,any mon? ) respect to :i*
 su* mon?ly advance "y adult paym5t w   
increase 7relative to ! prec$+ mon?7 by 
reason ( an inflation adju/m5t "u       
section #bd;,a7b77#b74  7#b7 ,any mon? )
 respect to :i* su* mon?ly advance "y   
adult paym5t w be r$uc$ 7relative to !  

prec$+ mon?7 by reason ( su* "y adult   
ceas+ to be a specifi$ "y adult by      
reason ( atta9+ age #be4  7g7           
,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
 section4  4  7c7 ,con=m+ am5dm5ts  7#a7
 ,section #bf7;b77#b7 is am5d$ by /rik+ 
& at ! end ( subp>agraph 7,y71 by /rik+ 
! p]iod at ! end ( subp>agraph 7,z7 &   
ins]t+ 1 &1 & by add+ at ! end ! foll[+ 
new subp>agraph3  7,,aa7 section        
#bd;,a7f77#b7 7relat+ to recapture (    
c]ta9 mon?ly advance "y adult paym5ts74 
4  7#b7 ,section #cdjb7;f77#a77;,c7 is  
am5d$ by ins]t+ or section #bd;,a       
7det]m9$ aft] application ( subsection  
7g7 !re(7 aft] section #bd 7det]m9$ aft]
 application ( subsection 7j7 !re(74    
7#c7 ,section #fbaa7;b77#d77;,a7 is     
am5d$ by ins]t+ #bd;,a by reason (      
subsection 7d7 !re(1 aft] #bd by reason 
( subsections 7d7 & 7i77#a7 !re(14  7#d7
 ,section #fbac7;g77#b77;,i7 is am5d$ by

 ins]t+ or section #bd;,a7f7 7relat+ to 
mon?ly "y adult tax cr$it7 aft] section 
#bd7;f7 7relat+ to "y adult tax cr$it74 
7#e7 ,section #fbac7;g77#b77,l7 is am5d$
 by ins]t+ #bd;,a1 aft] #bd14  7#f7     
,section #ffie7;g77#b7 is am5d$ by      
ins]t+ #bd;,a1 aft] #bd14  7#g7         
,p>agraph 7#b7 ( section #acbd7;b7 (    
title #ca1 ,unit$ ,/ates ,code1 z am5d$ 
by ! prec$+ provisions ( ?is ,act1 is   
am5d$-- 7,a7 by ins]t+ #bd;,a1 aft]     
#bd11 &  7,b7 by /rik+ or #fdcc ins]t+  
#fdcc1 or #gebg;,b4  7#h7 ,! table (    
sections = subp>t ,a ( "p ,,iv (        
sub*apt] ,a ( *apt] #a is am5d$ by      
ins]t+ aft] ! item relat+ to section #bd
 ! foll[+ new items3  ,sec4 #bd;,a4     
,mon?ly "y adult tax cr$it4  4  7#i7 ,! 
table ( sections = *apt] #gg is am5d$ by
 ins]t+ aft] ! item relat+ to section   
#gebg;,a ! foll[+ new item3  ,sec4      
#gebg;,b4 ,mon?ly paym5ts ( "y adult tax
 cr$it4  4  7d7 ,effective dates  7#a7  
,9 g5]al ,except z o!rwise provid$ 9 ?is
 subsection1 ! am5dm5ts made by ?is     

section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbf4  7#b7  
,mon?ly advance "y adult paym5ts ,!     
am5dm5ts made by subsection 7b7 %all    
apply to cal5d> mon?s beg9n+ aft]       
,decemb] #ca1 #bjbf4  #c4 ,outrea*      
campaign  7a7 ,9 g5]al ,! ,secret>y ( ! 
,treasury1 9 coord9ation ) local        
community-bas$ organizations1 %all      
conduct an outrea* campaign to--  7#a7  
provide in=mation to ! public reg>d+ !  
"y adult tax cr$it "u section #bd;,a ( !
 ,int]nal ,rev5ue ,code ( #aihf1 z add$ 
by ?is ,act1 &  7#b7 assi/ individuals )
 claim+ su* cr$it4  7b7 ,me?ods ,)      
respect to ! outrea* campaign describ$ 9
 p>agraph 7#a71 ! ,secret>y %all-- 7#a7 
provide relevant in=mation on ! public  
website ( ! ,int]nal ,rev5ue ,s]vice1 & 
7#b7 s5d direct mail+s to individuals :o
 h be5 id5tifi$ z eligible = su* cr$it =
 ! taxable ye>4  7c7 ,outrea* to        
und]repres5t$ populations ,9 c>ry+ out !
 outrea* campaign describ$ 9 p>agraph   
7#a71 ! ,secret>y %all prioritize       

outrea* to memb]s ( populations :i* are 
less likely ?an ! g5]al population to   
file taxes or h bank acc\nts4