,,ii  #aai? ,,congress  #a/ ,session    
,s4 #acic  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #i1 #bjbe,mr4   
,b5net 7= himself1 ,mr4 ,book]1 ,mr4    
,w>nock1 ,ms4 ,cortez ,ma/o1 ,mr4       
,durb91 ,mr4 ,wyd51 ,ms4 ,alsobrooks1   
,ms4 ,baldw91 ,mr4 ,blum5?al1 ,ms4      
,blunt ,ro*e/]1 ,ms4 ,cantwell1 ,mr4    
,coons1 ,ms4 ,duckwor?1 ,mr4 ,fett]man1 
,mr4 ,gallego1 ,mrs4 ,gillibr&1 ,ms4    
,hassan1 ,mr4 ,he9ri*1 ,ms4 ,hirono1    
,mr4 ,ka9e1 ,mr4 ,kelly1 ,mr4 ,kim1 ,mr4
 ,k+1 ,ms4 ,klobu*>1 ,mr4 ,lujn1 ,mr4   
,m>key1 ,mr4 ,m]kley1 ,mr4 ,murphy1     
,mrs4 ,murray1 ,mr4 ,padilla1 ,mr4      
,pet]s1 ,mr4 ,re$1 ,ms4 ,ros51 ,mr4     
,s&]s1 ,mr4 ,s*atz1 ,mr4 ,s*iff1 ,mr4   
,s*um]1 ,mrs4 ,%ahe51 ,ms4 ,slotk91 ,ms4
 ,smi?1 ,mr4 ,van ,holl51 ,mr4 ,w>n]1   
,ms4 ,w>r51 ,mr4 ,wel*1 & ,mr4          
,:iteh\se7 introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to am5d ! ,int]nal
 ,rev5ue ,code ( #aihf to e/abli% a     
refundable *ild tax cr$it ) mon?ly      

advance paym5t4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,am]ican ,family   
,act4  #b4 ,e/abli%m5t ( refundable *ild
 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 *ild 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$
 *ild all[ances det]m9$ ) respect to !  
taxpay] "u subsection 7b7 = ea* cal5d>  
mon? dur+ su* taxable ye>4  7b7 ,mon?ly 
specifi$ *ild all[ance  7#a7 ,9 g5]al ,=
 purposes ( ?is section1 ! t]m mon?ly   
specifi$ *ild all[ance means1 ) respect 
to any taxpay] = any cal5d> mon?1 ! sum 
(-- 7,a7 #cjj1 ) respect to ea* specifi$
 *ild ( su* taxpay] :o w 7z ( ! close ( 
su* mon?7 h atta9$ age #f1 plus  7,b7   
#abj p]c5t ( ! doll> am\nt 9 effect =   
su* mon? "u subp>agraph 7,a71 ) respect 
to ea* specifi$ *ild ( su* taxpay] :o w 

n 7z ( ! close ( su* mon?7 h atta9$ age 
#f4  ,9 ! case ( any specifi$ *ild ( su*
 taxpay] :o w n 7z ( ! close ( su* mon?7
 h atta9$ ! age ( #a mon?1 subp>agraph  
7,b7 %all be appli$ by sub/itut+ #hjj   
p]c5t = #abj p]c5t4  7#b7 ,limitations  
bas$ on modifi$ adju/$ gross income     
7,a7 ,initial r$uction ,! mon?ly        
specifi$ *ild all[ance o!rwise det]m9$  
"u p>agraph 7#a7 ) respect to any       
taxpay] = any cal5d> mon? %all be r$uc$ 
7b n bel[ z]o7 by #a_/ab ( #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 ! mon?ly specifi$ *ild
 all[ance ) respect to ! taxpay] = su*  
cal5d> mon? 7det]m9$ )\t reg>d to ?is   
p>agraph71 ov]  7,,ii7 ! am\nt :i* w\ld 
be det]m9$ "u subclause 7,i7 if ! doll> 
am\nts 9 effect "u subp>agraphs 7,a7 &  

7,b7 ( p>agraph 7#a7 7 ea* equal to     
#aff4fg1 or  7ii7 #a_/ab ( #e p]c5t ( ! 
excess ( ! second>y ?re%old am\nt ov] ! 
initial ?re%old am\nt4  7,c7 ,second>y  
r$uction ,! mon?ly specifi$ *ild        
all[ance o!rwise det]m9$ "u p>agraph    
7#a7 ) respect to any taxpay] = su*     
cal5d> mon? 7det]m9$ aft] ! application 
( subp>agraphs 7,a7 & 7,b77 %all be     
r$uc$ 7b n bel[ z]o7 by #a_/ab ( #e     
p]c5t ( ! excess 7if any7 ( ! taxpay]'s 
modifi$ adju/$ gross income = !         
applicable taxable ye> ov] ! second>y   
?re%old am\nt4  7,d7 ,def9itions relat$ 
to limitations bas$ on modifi$ adju/$   
gross income ,= purposes ( ?is          
p>agraph-- 7i7 ,initial ?re%old am\nt ,!
 t]m initial ?re%old am\nt means-- 7,i7 
#aej1jjj1 9 ! case ( a jo9t return or   
surviv+ sp\se 7z def9$ 9 section        
#b7;a771  7,,ii7 #a_/b ! doll> am\nt 9  
effect "u subclause 7,i71 9 ! case ( a  
m>ri$ individual fil+ a sep>ate return1 
&  7,,iii7 #aab1ejj1 9 any o!r case4    
7ii7 ,second>y ?re%old am\nt ,! t]m     

second>y ?re%old am\nt means-- 7,i7     
#djj1jjj1 9 ! case ( a jo9t return or   
surviv+ sp\se 7z def9$ 9 section        
#b7;a771  7,,ii7 #bjj1jjj1 9 ! case ( a 
m>ri$ individual fil+ a sep>ate return1 
&  7,,iii7 #cjj1jjj1 9 any o!r case4    
7iii7 ,applicable taxable ye> ,! t]m    
applicable taxable ye> means1 ) respect 
to any taxable ye> = :i* ! cr$it "u ?is 
section is det]m9$-- 7,i7 su* taxable   
ye>1 or  7,,ii7 if ! taxpay] elects !   
application ( ?is subclause 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  7iv7 ,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  
7#c7 ,inflation adju/m5ts  7,a7 ,mon?ly 
specifi$ *ild all[ance ,9 ! case ( any  
mon? beg9n+ aft] ,decemb] #ca1 #bjbe1 ! 
#cjj am\nt 9 p>agraph 7#a77;,a7 %all be 
increas$ by an am\nt equal to-- 7i7 su* 

doll> am\nt1 multipli$ by--  7ii7 !     
p]c5tage 7if any7 by :i*-- 7,i7 ! ,,cpi 
7z def9$ 9 section #a7;f77#d77 = !      
cal5d> ye> prec$+ ! cal5d> ye> 9 :i* su*
 mon? beg9s1 exce$s  7,,ii7 ! ,,cpi 7z s
 def9$7 = cal5d> ye> #bjbd4  7,b7       
,initial ?re%old am\nt ,9 ! case ( any  
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjbd1 ! doll> am\nts 9 subclauses 7,i7 
& 7,,iii7 ( p>agraph 7#b77;,d77i7 %all  
ea* be increas$ by an am\nt equal to--  
7i7 su* doll> am\nt1 multipli$ by  7ii7 
! p]c5tage 7if any7 :i* w\ld be det]m9$ 
"u subp>agraph 7,a77ii7 if subclause    
7,,ii7 !re( 7 appli$ by sub/itut+ #bjbb 
= #bjbd4  7,c7 ,r\nd+  7i7 ,mon?ly      
specifi$ *ild all[ance ,any increase "u 
subp>agraph 7,a7 :i* is n a multiple (  
#aj %all be r\nd$ to ! ne>e/ multiple ( 
#aj4  7ii7 ,initial ?re%old am\nt ,any  
increase "u subp>agraph 7,b7 :i* is n a 
multiple ( #e1jjj %all be r\nd$ to !    
ne>e/ multiple ( #e1jjj4  7c7 ,specifi$ 
*ild ,= purposes ( ?is section-- 7#a7 ,9
 g5]al ,! t]m specifi$ *ild means1 )    

respect to any taxpay] = any cal5d>     
mon?1 an individual-- 7,a7 :o has ! same
 pr9cipal place ( abode z ! taxpay] = m 
?an "o-half ( su* mon?1  7,b7 :o is     
y\ng] ?an ! taxpay] & w n1 z ( ! close (
 su* mon?1 h atta9$ age #ah1  7,c7 :o   
receives c>e f ! taxpay] dur+ su* mon? t
 is n comp5sat$1  7,d7 :o is n ! sp\se (
 ! taxpay] at any "t dur+ su* mon?1 &   
7,e7 :o ei!r-- 7i7 is a citiz51         
national1 or resid5t ( ! ,unit$ ,/ates1 
or  7ii7 if ! taxpay] is a citiz5 or    
national ( ! ,unit$ ,/ates1 su*         
individual is a legally adopt$          
individual ( su* taxpay] or is lawfully 
plac$ ) su* taxpay] = legal adoption by 
su* taxpay]4  7#b7 ,c]ta9 individuals   
ineligible ,9 ! case ( an individual :o 
is a specifi$ *ild ) respect to ano!r   
taxpay] = any cal5d> mon?1 su*          
individual %all be treat$ = su* cal5d>  
mon? z hav+ no specifi$ *ildr54  7#c7   
,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#a77;,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#a77;,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#d7

 ,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 specifi$ *ild ( #b or m  
taxpay]s = any mon?1 su* individual %all
 be treat$ z ! specifi$ *ild only ( !   
taxpay] :o is-- 7i7 ! p>5t ( !          
individual 7or1 if su* individual w\ld  
7b = ?is p>agraph7 be a specifi$ *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 specifi$ *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 specifi$ *ild ( any p>5t ( !         
individual nor a specifi$ *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 ! specifi$ *ild ( #b  
or m p>5ts ( ! individual = any mon?1   
su* *ild %all be treat$ only z !        
specifi$ *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 ( ! specifi$ *ild1 
7ii7 a bro!r or si/] ( a p>5t ( !       
specifi$ *ild1 or  7iii7 a bro!r1 si/]1 
/epbro!r1 or /epsi/] ( ! specifi$ *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 specifi$ *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   
specifi$ *ild aft] application ( ?is    
subp>agraph7 = ! taxable ye> :i*        
includes su* mon? is high] ?an ! highe/ 
adju/$ gross income ( any p>5t ( !      
individual = any taxable ye> :i*        
includes su* mon? 7det]m9$ )\t reg>d to 
any p>5t ) respect to :om su* individual
 is n a specifi$ *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 specifi$ *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 = any 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    

specifi$ *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 ) respect to any mon?1 !  
adju/$ gross income ( ea* p]son :o files
 a jo9t return = ! taxable ye> :i*      
includes su* mon? 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#e7 ,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#a77;,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#f7 ,special rule =    
divorc$ p>5ts1 etc ,rules simil> to !   
rules section #aeb7;e7 %all apply =     
purposes ( ?is subsection4  7#g7        
,eligibility det]m9$ on basis (         
presumptive eligibility  7,a7 ,9 g5]al  
,if a p]iod ( presumptive eligibility is
 e/abli%$ "u section #gebg;,a7c7 )      
respect to any taxpay] & *ild-- 7i7 su* 
*ild %all be treat$ z ! specifi$ *ild ( 
su* taxpay] = any mon? 9 su* p]iod (    
presumptive eligibility1 &  7ii7 su*    
*ild %all n be treat$ z ! specifi$ *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;,a7c7 %all be int]pret$ to        
preclude a taxpay] f e/abli%+ a p]iod ( 
presumptive eligibility 7includ+ any    
p]iod describ$ 9 subp>agraph 7,d7 )     
respect to :i* paym5t c\ld be made7 )   
respect to any specifi$ *ild = purposes 
( ?is section solely because su* taxpay]
 affirmatively elects n to receive      
mon?ly advance *ild paym5ts "u section  
#gebg;,a4  7,c7 ,exception = income-bas$
 tie-break] rules ,if a p]iod (         
presumptive eligibility is e/abli%$ "u  
section #gebg;,a7c7 = any individual )  
respect to any taxpay] & su* individual 
is n ! specifi$ *ild ( su* taxpay] = any
 mon? 9 su* p]iod by reason ( su*       
taxpay] fail+ to be describ$ 9 clause   
7i71 7ii71 or 7iii7 ( p>agraph 7#d77;,a7
 = ! taxable ye> :i* includes su* mon?1 
subp>agraph 7,a7 %all n apply ) respect 
to su* mon?4  7,d7 ,treatm5t ( c]ta9    
retroactive paym5ts ,if any paym5t is   
made "u subp>agraph 7,a7 or 7,b7 (      
section #gebg;,a7f77#c7 or p>agraph 7#a7

 or 7#b7 ( section #gebg;,a7g71 )       
respect to any taxpay] & *ild = any     
p]iod1 su* p]iod %all be treat$ z a     
p]iod ( presumptive eligibility e/abli%$
 "u section #gebg;,a7c7 ) respect to su*
 taxpay] & *ild = purposes ( apply+     
subp>agraph 7,a74  7,e7 ,fraud &        
int5tional disreg>d ( rules or          
regulations ,if ! ,secret>y det]m9es t !
 taxpay] committ$ fraud or int5tionally 
disreg>d$ rules or regulations 9        
e/abli%+ or ma9ta9+ any p]iod (         
presumptive eligibility1 ! mon?s )      
respect to :i* su* fraud or int5tional  
disreg>d relates %all n be treat$ z a   
p]iod ( presumptive eligibility =       
purposes ( subp>agraph 7,a74  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 "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$ *ild    

all[ances ) respect to any su* cal5d>   
mon? %all be all[$ "u subp>t ,c 7& n    
all[$ "u ?is subp>t74  7e7              
,id5tification requirem5ts  7#a7        
,qualify+ *ild id5tification requirem5t 
,no cr$it %all be all[$ "u ?is section  
to a taxpay] ) respect to any qualify+  
*ild unless ! taxpay] includes ! "n &   
taxpay] id5tification numb] ( su*       
qualify+ *ild 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  7f7 ,re/rictions on       
taxpay]s :o improp]ly claim$ cr$it or   
improp]ly receiv$ mon?ly advance *ild   
paym5t  7#a7 ,taxpay]s mak+ prior       
fraudul5t or reckless claims  7,a7 ,9   
g5]al ,no cr$it %all be all[$ "u ?is    
section = any taxable ye> 7& no paym5t  
%all be made "u section #gebg;,a = any  

mon?7 9 ! disall[ance p]iod4  7,b7      
,disall[ance p]iod ,= purposes (        
subp>agraph 7,a71 ! disall[ance p]iod   
is-- 7i7 ! p]iod ( #abj cal5d> mon?s    
aft] ! mo/ rec5t cal5d> mon? = :i* !re 0
 a f9al det]m9ation t ! taxpay]'s claim 
( cr$it "u ?is section or section #bd   
7or paym5t receiv$ "u section #gebg;,a7 
0 due to fraud1 &  7ii7 ! p]iod ( #bd   
cal5d> mon?s aft] ! mo/ rec5t cal5d>    
mon? = :i* !re 0 a f9al det]m9ation t ! 
taxpay]'s claim ( cr$it "u ?is section  
or section #bd 7or paym5t receiv$ "u    
section #gebg;,a7 0 due to reckless or  
int5tional disreg>d ( rules &           
regulations 7b n due to fraud74  7#b7   
,taxpay]s mak+ improp] prior claims ,9 !
 case ( a taxpay] :o is d5i$ cr$it "u   
?is section or section #bd = any taxable
 ye> z a result ( ! defici5cy proc$ures 
"u sub*apt] ,b ( *apt] #fc1 no cr$it    
%all be all[$ "u ?is section = any      
subsequ5t taxable ye> 7& no paym5t %all 
be made "u section #gebg;,a = any       
subsequ5t mon?7 unless ! taxpay]        

provides su* in=mation z ! ,secret>y may
 require to demon/rate eligibility = su*
 cr$it4  7#c7 ,coord9ation ) possessions
 ( ! ,unit$ ,/ates ,= purposes ( ?is    
subsection1 a taxpay]'s claim ( cr$it "u
 ?is section or section #bd 7or paym5t  
receiv$ "u section #gebg;,a7 includes a 
claim ( cr$it "u ?is section or section 
#bd ( ! income tax law ( any            
jurisdiction o!r ?an ! ,unit$ ,/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 7h77#c77;,b7 or   
section #bd7k77#c77;,b74  7g7           
,reconciliation ( cr$it & mon?ly advance
 *ild paym5ts  7#a7 ,9 g5]al ,! am\nt   
o!rwise det]m9$ "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;,a 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 ,increase 9
 tax equal to excess advance paym5ts 9  
c]ta9 circum/ances ,if ! aggregate am\nt
 ( paym5ts made to ! taxpay] "u section 
#gebg;,a = "o or m cal5d> mon?s 9 su*   
taxable ye> exce$s ! am\nt all[$ z a    
cr$it "u subp>t ,c by reason ( ?is      
section ) respect to su* taxpay] = su*  
taxable ye> 7)\t reg>d to p>agraph 7#a7 
( ?is subsection71 ! tax impos$ by ?is  
*apt] = su* taxable ye> %all be increas$
 by s mu* ( su* excess z is attributable
 to "o or m ( ! foll[+3 7,a7 ,fraud1 or 
reckless or int5tional disreg>d ( rules 
& regulations1 by ! taxpay]4  7,b7      
,*anges 9 ! taxpay]'s modifi$ adju/$    
gross income or fil+ /atus t affect !   
application ( ! limitation impos$ by    
subsection 7b77#b74  7,c7 ,paym5ts "u   
section #gebg;,a :i* 7 made = mon?s :i* 
7 n "p ( a p]iod ( presumptive          
eligibility4  7,d7 ,a failure to be !   
taxpay] describ$ 9 clause 7i71 7ii71 or 

7iii7 ( subsection 7c77#d77;,a74  7,e7  
,a failure to satisfy ! requirem5ts (   
subsection 7d74  7,f7 ,a failure to     
satisfy ! requirem5ts ( p>agraphs 7#a7  
or 7#b7 ( subsection 7e71 except t a    
failure to satisfy ! requirem5ts (      
subsection 7e77#a7 %all n be tak5 into  
acc\nt "u ?is subp>agraph if ! taxpay]  
demon/rates to ! satisfaction ( !       
,secret>y t x is reasonable to expect t 
! qualify+ *ild w be issu$ a taxpay]    
id5tification numb] & t ! delay 9 su*   
issuance 0 due to reasonable cause & n  
willful neglect4  7,g7 ,su* o!r         
circum/ances z ! ,secret>y id5tifies =  
purposes ( ?is subp>agraph to facilitate
 ! adm9i/ration & en=cem5t by !         
,secret>y ( section #gebg;,a1 to m9imize
 ! am\nt ( advance paym5ts made "u      
section #gebg;,a to ineligible          
individuals1 & to prev5t abuse4  7,h7   
,paym5ts subject to treatm5t z excess   
advance paym5ts aft] notice "u section  
#gebg;,a7j77#b74  7#c7 ,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#d7 ,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        
7h77#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] #bjbd4 ,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;,a7b77#e74  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] #bjbd 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
 section1 includ+ regulations or o!r    
guidance-- 7#a7 = det]m9+ :e!r an       
individual receives c>e f a taxpay] =   
purposes ( subsection 7c77#a77;,c71 &   
7#b7 to coord9ate or modify !           
application ( ?is section1 section #bd1 
& section #gebg;,a 9 ! case ( any       
taxpay]-- 7,a7 ^: taxable ye> is o!r ?an
 a cal5d> ye>1  7,b7 ^: 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,c7 ^: pr9cipal place ( abode = any
 mon? is diff]5t f ! pr9cipal place (   
abode us$ = det]m9+ ! mon?ly paym5t "u  
section #gebg;,a = su* mon?4  #bd;,b4   
,cr$it = c]ta9 o!r dep5d5ts  7a7 ,9     
g5]al ,!re %all be all[$ z a cr$it aga9/
 ! tax impos$ by ?is *apt] = ! taxable  
ye> an am\nt equal to #ejj ) respect to 
ea* specifi$ dep5d5t ( su* taxpay] = su*
 taxable ye>4  7b7 ,limitation bas$ on  
modifi$ adju/$ gross income  7#a7 ,9    
g5]al ,! am\nt ( ! cr$it all[able "u    

subsection 7a7 %all be r$uc$ 7b n bel[  
z]o7 by #ej = ea* #a1jjj 7or fraction   
!re(7 by :i* ! taxpay]'s modifi$ adju/$ 
gross income exce$s ! ?re%old am\nt4    
7#b7 ,?re%old am\nt ,= purposes ( ?is   
subsection1 ! t]m ?re%old am\nt means-- 
7,a7 #djj1jjj1 9 ! case ( a jo9t return 
or surviv+ sp\se 7z def9$ 9 section     
#b7;a771  7,b7 #bjj1jjj1 9 ! case ( a   
m>ri$ individual fil+ a sep>ate return1 
&  7,c7 #cjj1jjj1 9 any o!r case4  7#c7 
,modifi$ adju/$ gross income ,= purposes
 ( ?is subsection1 ! 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  
7c7 ,specifi$ dep5d5t ,= purposes ( ?is 
section1 ! t]m specifi$ dep5d5t means1 )
 respect to any taxpay] = any taxable   
ye>1 any dep5d5t ( su* taxpay] 7z def9$ 
9 section #aeb7 = su* taxable ye> unless
 su* dep5d5t-- 7#a7 is a specifi$ *ild (
 ! taxpay]1 or any o!r taxpay]1 = any   
mon? dur+ su* taxable ye>1 or  7#b7 w\ld
 n 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  7d7 ,special rule = taxable ye>
 *ild atta9s age #ah ,if any dep5d5t ( !
 taxpay] atta9s age #ah dur+ ! taxable  
ye>-- 7#a7 :e!r su* dep5d5t is a        
specifi$ dep5d5t %all be det]m9$ )\t    
reg>d to p>agraph 7#a7 ( subsection 7c71
 &  7#b7 ) respect to su* dep5d5t1      
subsection 7a7 %all be appli$ by        
sub/itut+ an am\nt = #ejj t be>s ! same 
ratio to #ejj z-- 7,a7 ! excess (-- 7i7 
#ab1 ov]  7ii7 ! numb] ( mon?s dur+ su* 
taxable ye> ) respect to :i* su* dep5d5t
 is a specifi$ *ild ( ! taxpay] or any  
o!r taxpay]1 be>s to  7,b7 #ab4  7e7    
,id5tification requirem5ts ,rules simil>
 to ! rules ( section #bd;,a7e7 %all    
apply = purposes ( ?is section4  7f7    
,taxable ye> mu/ be full taxable ye>    
,except 9 ! case ( a taxable ye> clos$  
by reason ( ! dea? ( ! taxpay]1 no cr$it
 %all be all[able "u ?is section 9 !    
case ( a taxable ye> cov]+ a p]iod (    
less ?an #ab mon?s4  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  7b7 ,mon?ly 
paym5t ( *ild tax cr$it ,section        
#gebg;,a ( su* ,code is am5d$ to read z 
foll[s3  #gebg;,a4 ,mon?ly paym5ts (    
*ild tax cr$it  7a7 ,9 g5]al ,!         
,secret>y %all pay to ea* taxpay]1 dur+ 
ea* cal5d> mon? :i* is dur+ a p]iod (   
presumptive eligibility ) respect to !  
taxpay] & any *ild1 an am\nt equal to ! 
mon?ly advance *ild paym5t det]m9$ )    
respect to su* taxpay] = su* mon?4  7b7 
,mon?ly advance *ild paym5t ,! t]m      
mon?ly advance *ild 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$ *ild all[ance :i* w\ld be      
det]m9$ "u section #bd;,a7b7 ) respect  
to su* taxpay] = su* cal5d> mon? if--   
7#a7 ! only specifi$ *ildr5 ( su*       
taxpay] = su* cal5d> mon? are ! specifi$
 *ildr5 ( su* taxpay] = ! ref]5ce mon?  

7det]m9$ )\t reg>d to section           
#bd;,a7c77#g771  7#b7 ! ages ( su*      
*ildr5 7& ! /atus ( su* *ildr5 z        
specifi$ *ildr57 are det]m9$ = su*      
cal5d> mon? by tak+ into acc\nt !       
passage ( "t s9ce su* ref]5ce mon?1     
7#c7 ea* *ild is only tak5 into acc\nt z
 a specifi$ *ild = su* cal5d> mon? if   
su* cal5d> mon? is dur+ a p]iod (       
presumptive eligibility ) respect to !  
taxpay] & su* *ild1  7#d7 ! limitations 
( section #bd;,a7b77#b7 7 appli$ )      
respect to ! ref]5ce taxable ye> r ?an )
 respect to ! applicable taxable ye>1 & 
7#e7 no mon?ly specifi$ *ild all[ance 7 
det]m9$ ) respect to su* taxpay] = su*  
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 ( !    
ref]5ce mon?4  7c7 ,p]iod ( presumptive 
eligibility  7#a7 ,9 g5]al ,= purposes (
 ?is section1 ! t]m p]iod ( presumptive 
eligibility means1 ) respect to any     

taxpay] & any *ild1 ! p]iod-- 7,a7      
beg9n+ ) ! cal5d> mon? foll[+ ! cal5d>  
mon? dur+ :i* ! taxpay] provides !      
,secret>y ) suffici5t in=mation = !     
,secret>y to-- 7i7 det]m9e t su* *ild 0 
a specifi$ *ild ( ! taxpay] = ! ref]5ce 
mon? 7det]m9$ )\t reg>d to section      
#bd;,a7c77#g771 &  7ii7 e/imate ! mon?ly
 advance *ild paym5t = su* cal5d> mon?1 
&  7,b7 end+ ) ! e>lie/ (-- 7i7 ! mon?  
beg9n+ imm$iately aft] ! mon? on :i* !  
,secret>y s5ds ! taxpay] a writt5 notice
 t ! taxpay]'s p]iod ( presumptive      
eligibility ) respect to su* *ild is be+
 t]m9at$ by reason ( in=mation kn[n to !
 ,secret>y 7includ+ a failure to provide
 annual in=mation "u p>agraph 7#b77 :i* 
ca/s d\bt on su* taxpay]'s /atus z be+  
all[$ ! mon?ly specifi$ *ild all[ance "u
 section #bd;,a = su* *ild 7det]m9$ )\t 
reg>d to section #bd;,a7c77#g77 )       
respect to "o or m mon?s foll[+ !       
ref]5ce mon?1  7ii7 any mon? ) respect  
to :i* ! taxpay] notifies ! ,secret>y t 
su* taxpay] is n all[$ a mon?ly specifi$

 *ild all[ance = su* mon? "u section    
#bd;,a7b7 7det]m9$ )\t reg>d to section 
#bd;,a7c77#g771 &  7iii7 ! mon? beg9n+  
imm$iately be=e ! fir/ mon? ( a new     
p]iod ( presumptive eligibility )       
respect to su* taxpay] & su* *ild :i* is
 e/abli%$ on ! basis ( a ref]5ce mon? m 
rec5t ?an ! ref]5ce mon? ) respect to   
:i* su* prior p]iod 0 e/abli%$ 7includ+ 
on ! basis ( an annual r5ewal describ$ 9
 p>agraph 7#b774  7#b7 ,annual r5ewal ,!
 ,secret>y %all t]m9ate a taxpay]'s     
p]iod ( presumptive eligibility )       
respect to any *ild "u p>agraph         
7#a77;,b77i7 unless su* taxpay] provides
 in=mation suffici5t to e/abli% a new   
p]iod ( presumptive eligibility )       
respect to su* *ild 7z describ$ 9       
p>agraph 7#a77;,b77ii77 on an annual    
basis4  7#c7 ,automatic eligibility =   
bir? ( *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-- 7,a7 
a p>5t ( a *ild born dur+ a cal5d> mon? 

%all be treat$ z automatically e/abli%+ 
a p]iod ( presumptive eligibility )     
respect to su* *ild1  7,b7 ! mon? = :i* 
su* p]iod beg9s1 & ! mon? by :i* ! fir/ 
annual r5ewal describ$ 9 p>agraph 7#b7  
mu/ be complet$1 are det]m9$1 &  7,c7 if
 ! fir/ mon?ly advance *ild paym5t )    
respect to su* *ild is made aft] !      
cal5d> mon? 9 :i* su* *ild is born1 su* 
paym5t is increas$ to prop]ly take into 
acc\nt ! mon?s 9 su* p]iod ( presumptive
 eligibility :i* prec$e ! mon? 9 :i* su*
 paym5t is made4  7#d7 ,presumptive     
eligibility bas$ on c]ta9 gov]nm5t      
programs ,! ,secret>y %all issue        
regulations or o!r guidance to e/abli%  
proc$ures "u :i*-- 7,a7 bas$ on         
in=mation provid$ to ! ,secret>y by "o  
or m gov]nm5t entities1 a p>5t or       
specifi$ relative ( a *ild is treat$ z  
automatically e/abli%+ a p]iod (        
presumptive eligibility ) respect to su*
 *ild1 &  7,b7 ! mon? = :i* su* p]iod   
beg9s1 ! mon? by :i* ! fir/ annual      
r5ewal describ$ 9 p>agraph 7#b7 mu/ be  

complet$1 & any additional circum/ances 
"u :i* su* p]iod w t]m9ate1 are det]m9$4
  7#e7 ,taxpay] responsibility to notify
 ,secret>y ,9 ! ev5t t any taxpay] is n 
all[$ a mon?ly specifi$ *ild all[ance "u
 section #bd;,a7b7 7det]m9$ )\t reg>d to
 section #bd;,a7c77#g77 = any mon? 9 a  
p]iod ( presumptive eligibility )       
respect to su* taxpay]1 su* taxpay] %all
 notify ! ,secret>y "u p>agraph         
7#a77;,b77ii7 at su* "t & 9 su* mann] z 
! ,secret>y may provide4  7#f7          
,transition rule ,) respect p]iods (    
presumptive eligibility beg9n+ dur+ !   
fir/ #f mon?s to :i* ?is section        
applies1 ! ,secret>y %all issue         
regulations or o!r guidance to e/abli%  
proc$ures pursuant to :i*-- 7,a7 bas$ on
 in=mation kn[n to ! ,secret>y includ+  
returns ( tax = ei!r ( ! la/ #b taxable 
ye>s end+ be=e su* mon?1 a p>5t or      
specifi$ relative ( a *ild is treat$ z  
automatically e/abli%+ a p]iod (        
presumptive eligibility ) respect to su*
 *ild1 &  7,b7 ! mon? = :i* su* p]iod   

beg9s1 ! mon? by :i* ! fir/ annual      
r5ewal describ$ 9 p>agraph 7#b7 mu/ be  
complet$1 & any additional circum/ances 
"u :i* su* p]iod w t]m9ate1 are det]m9$4
  7d7 ,det]m9ation ( ref]5ce mon? &     
ref]5ce taxable ye> ,= purposes ( ?is   
section-- 7#a7 ,ref]5ce mon? ,! t]m     
ref]5ce mon? means1 ) respect to any    
cal5d> mon? 9 a p]iod ( presumptive     
eligibility ) respect to a taxpay]1 !   
mo/ rec5t (-- 7,a7 9 ! case ( a taxpay] 
:o fil$ a return ( tax = ! la/ taxable  
ye> end+ be=e su* cal5d> mon?1 ! la/    
mon? ( su* taxable ye>1  7,b7 9 ! case (
 a taxpay] :o fil$ a return ( tax = !   
taxable ye> prec$+ ! taxable ye>        
describ$ 9 subp>agraph 7,a71 ! la/ mon? 
( su* prec$+ taxable ye>1 &  7,c7 9 !   
case ( a taxpay] :o o!rwise provides !  
in=mation ref]r$ to 9 subsection        
7c77#a77;,a71 ! mon? ) respect to :i*   
su* in=mation is provid$4  7#b7 ,ref]5ce
 taxable ye> ,! t]m ref]5ce taxable ye> 
means1 ) respect to any cal5d> mon? 9 a 
p]iod ( presumptive eligibility )       

respect to a taxpay]-- 7,a7 if ! ref]5ce
 mon? ) respect to su* cal5d> mon? is   
det]m9$ "u subp>agraph 7,a7 or 7,b7 (   
p>agraph 7#a71 ! taxable ye> ref]r$ to 9
 su* subp>agraph1 respectively1 &  7,b7 
if ! ref]5ce mon? ) respect to su*      
cal5d> mon? is det]m9$ "u subp>agraph   
7#a77;,c71 ! la/ taxable ye> end+ be=e  
su* ref]5ce mon?4  7e7 ,me?ods ( provid+
 in=mation ,to e/abli% a p]iod (        
presumptive eligibility  7#a7 ,9 g5]al  
,! ,secret>y %all ensure ! in=mation    
describ$ 9 subsection 7c77#a77;,a7 may  
be provid$ on ! return ( tax = ! taxable
 ye> end+ be=e ! cal5d> ye> :i* includes
 ! mon? = :i* su* p]iod w\ld beg91 ?r\gh
 ! on-l9e portal describ$ 9 p>agraph    
7#b71 or 9 su* o!r mann] z ! ,secret>y  
may provide4  7#b7 ,on-l9e in=mation    
portal ,! ,secret>y %all e/abli% an     
on-l9e portal 7available 9 multiple     
languages7 :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 describ$ 9          
subsection 7c77#a77;,a74  7f7           
,resolution ( compet+ claims (          
presumptive eligibility ) respect to    
same *ild  7#a7 ,9 g5]al ,if !re is a   
p]iod ( presumptive eligibility )       
respect to any taxpay] & *ild 7h]eaft]  
ref]r$ to z ! orig9al claim71 a p]iod ( 
presumptive eligibility w\ld 7)\t reg>d 
to ?is subsection7 be e/abli%$ ) respect
 ano!r taxpay] & su* *ild 7h]eaft]      
ref]r$ to z ! *all5ge claim71 & ! p]iod 
( su* *all5ge claim w\ld ov]lap ) !     
p]iod ( su* orig9al claim-- 7,a7 su*    
*all5ge claim %all n be tak5 into acc\nt
 "u ?is section unless ! ref]5ce mon? ) 
respect to :i* ! *all5ge claim w\ld be  
e/abli%$ is at lea/ z rec5t z ! ref]5ce 
mon? ) respect to :i* ! orig9al claim is
 e/abli%$1  7,b7 su* *all5ge claim %all 
n beg9 be=e ! orig9al claim is t]m9at$1 
&  7,c7 ! ,secret>y %all e/abli%        
proc$ures "u :i* ! ,secret>y exp$iti\sly
 adjudicates su* claims on ! basis ( !  
mo/ rec5t feasible ref]5ce mon?4  7#b7  

,provisions relat$ to adjudication  7,a7
 ,*all5ge claim mu/ relate to at lea/ #c
 mon?s prospectively ,! proc$ures       
e/abli%$ "u p>agraph 7#a77;,c7 %all     
require t ! taxpay] e/abli%+ ! *all5ge  
claim express a reasonable expectation &
 int5t t su* taxpay] w\ld be all[$ a    
mon?ly specifi$ *ild all[ance "u section
 #bd;,a7b7 7det]m9$ )\t reg>d to section
 #bd;,a7c77#g77 = at lea/ ! fir/ #b     
mon?s foll[+ ! ref]5ce mon? ref]r$ to 9 
p>agraph 7#a77;,c74  7,b7 ,exp$it$      
process2 appeals ,! proc$ures e/abli%$  
"u p>agraph 7#a77;,c7 %all include-- 7i7
 an exp$it$ process = taxpay]s :o meet  
su* requirem5ts z ! ,secret>y may       
e/abli% = su* exp$it$ process1 &  7ii7  
proc$ures = adjudicat+ an appeal ( an   
adv]se decision4  7,c7 ,in=mation       
receipt & coord9ation ,= purposes (     
obta9+ in=mation relevant to any        
adjudication "u ?is p>agraph1 !         
,secret>y may ent] into agreem5ts to    
receive in=mation f1 & o!rwise coord9ate
 )-- 7i7 ,f$]al ag5cies 7includ+ !      

,social ,security ,adm9i/ration & !     
,dep>tm5t ( ,agriculture71  7ii7 any    
,/ate1 local gov]nm5t1 ,tribal gov]nm5t1
 or possession ( ! ,unit$ ,/ates1 &     
7iii7 any o!r individual or entity t !  
,secret>y det]m9es to be appropriate =  
su* purposes4  7,d7 ,adjudication n     
treat$ z assessm5t ,any adjudication "u 
?is p>agraph %all n be treat$ z an      
assessm5t describ$ 9 section #fbja4     
7,e7 ,adjudication n treat$ z inspection
 ( taxpay]'s books ( acc\nt ,!          
inspection ( a taxpay]'s books ( acc\nt 
9 connection ) any adjudication "u ?is  
p>agraph %all n be treat$ z an          
exam9ation or inspection ( a taxpay]'s  
books ( acc\nt = purposes ( section     
#gfje7;b74  7#c7 ,retroactive paym5ts   
relat$ to adjudication  7,a7 ,delay 9   
e/abli%m5t ( *all5ge claim ,if ! *all5ge
 claim is e/abli%$ pursuant to !        
proc$ures e/abli%$ "u p>agraph          
7#a77;,c71 ! ,secret>y %all make a "o-"t
 paym5t to ! taxpay] ) respect to su*   
claim equal to ! aggregate am\nt (      

increases 9 ! mon?ly advance *ild       
paym5ts :i* w\ld h be5 made to su*      
taxpay] if su* *all5ge claim _h be5     
all[$ to take effect )\t reg>d to ?is   
subsection4 ,any paym5t "u ?is          
subp>agraph %all be 9 addition to any   
paym5t made "u subsection 7g74  7,b7    
,t]m9ation & re9/atem5t ( orig9al claim 
,if1 pursuant to ! proc$ures e/abli%$ "u
 p>agraph 7#a77;,c71 ! orig9al claim is 
t]m9at$ "u subsection 7c77#a77;,b77i7 & 
a new p]iod ( presumptive eligibility is
 subsequ5tly e/abli%$ pursuant to su*   
proc$ures ) respect ! same taxpay] &    
*ild z = su* orig9al claim1 ! ,secret>y 
%all make a "o-"t paym5t to ! taxpay] ) 
respect to su* claim equal to !         
aggregate am\nt ( increases 9 ! mon?ly  
advance *ild paym5ts :i* w\ld h be5 made
 to su* taxpay] if su* orig9al claim _h 
nev] be5 t]m9at$4  7g7 ,rules relat$ to 
grace p]iods & h>d%ips  7#a7 ,automatic 
grace p]iod  7,a7 ,9 g5]al ,if a taxpay]
 e/abli%es a p]iod ( presumptive        
eligibility ) respect to any *ild1      

elects ! application ( ?is p>agraph1 &  
demon/rates to ! satisfaction ( !       
,secret>y t su* taxpay] w\ld be all[$ a 
mon?ly specifi$ *ild all[ance "u section
 #bd;,a7b7 7det]m9$ )\t reg>d to section
 #bd;,a7c77#g77 = "o or m ( ! #c mon?s  
imm$iately prec$+ ! fir/ mon? ( su*     
p]iod1 ! ,secret>y %all make a "o-"t    
paym5t to ! taxpay] equal to ! aggregate
 am\nt ( increases 9 ! mon?ly advance   
*ild paym5ts :i* w\ld h be5 made to su* 
taxpay] if su* mon?s 7 "p ( su* p]iod4  
,! prec$+ s5t5ce %all n apply to ! ext5t
 t ! ,secret>y det]m9es t ! failure to  
e/abli% ! p]iod ( presumptive           
eligibility ) respect to su* *ild = any 
su* mon? 0 due to fraud or reckless or  
int5tional disreg>d ( rules &           
regulations  7,b7 ,limitation           
,subp>agraph 7,a7 %all n apply ) respect
 to any taxpay] m ?an once dur+ any     
#cf-mon? p]iod4  7#b7 ,h>d%ip ,if a     
taxpay] e/abli%es a p]iod ( presumptive 
eligibility ) respect to any *ild1      
elects ! application ( ?is p>agraph 7&  

does n elect ! application ( p>agraph   
7#a7 ) respect to ! e/abli%m5t ( su*    
p]iod71 demon/rates to ! satisfaction ( 
! ,secret>y t su* taxpay] w\ld be all[$ 
a mon?ly specifi$ *ild all[ance "u      
section #bd;,a7b7 7det]m9$ )\t reg>d to 
section #bd;,a7c77#g77 = "o or m ( ! #f 
mon?s imm$iately prec$+ ! fir/ mon? (   
su* p]iod1 & ! ,secret>y det]m9es t !   
failure to e/abli% ! p]iod ( presumptive
 eligibility ) respect to su* *ild = su*
 mon?s 0 due to dome/ic viol5ce1 s]i\s  
illness1 natural disa/]1 or any o!r     
h>d%ip1 ! ,secret>y %all make a "o-"t   
paym5t to ! taxpay] equal to ! aggregate
 am\nt ( increases 9 ! mon?ly advance   
*ild paym5ts :i* w\ld h be5 made to su* 
taxpay] if su* mon?s 7 "p ( su* p]iod4  
7#c7 ,coord9ation ) retroactive paym5t =
 delay 9 e/abli%m5t ( *all5ge claim ,=  
purposes ( apply+ p>agraph 7#a7 or 7#b7 
) respect to any *all5ge claim to :i*   
subsection 7f77#c77;,a7 applies1 ! p]iod
 ( presumptive eligibility %all be      
treat$ z includ+ ! p]iod = :i* paym5t is

 made "u su* subsection4  7h7           
,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$1 on or   
aft] ,janu>y #a1 #bjbd1 ! deliv]y ( a   
refund ( taxes "u ?is title or ( a      
,f$]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      
#bjbd1 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 sections #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 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#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 *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  7#f7 ,application ( advance     
paym5ts 9 ! possessions ( ! unit$ /ates 
7,a7 ,pu]to ,rico  7i7 ,= application ( 
*ild tax cr$it to resid5ts ( ,pu]to     
,rico1 see section #bd;,a7d74  7ii7 ,=  
application ( mon?ly advance *ild       
paym5ts to resid5ts ( ,pu]to ,rico1 see 
subsection 7b77#d74  7,b7 ,mirror code  
possessions ,9 ! case ( any possession (
 ! ,unit$ ,/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$4  7,c7 ,adm9i/rative exp5ses
 ( advance paym5ts  7i7 ,mirror code    
possessions ,9 ! case ( any possession  
describ$ 9 subp>agraph 7,b7 :i* makes ! 
election describ$ 9 su* subp>agraph1 !  

am\nt o!rwise paid by ! ,secret>y to su*
 possession "u section                  
#bd;,a7h77#a77;,a7 ) respect to taxable 
ye>s beg9n+ 9 #bjbe1 #bjbf1 & #bjbg %all
 ea* be increas$ by #cjj1jjj if su*     
possession has a plan1 :i* has be5      
approv$ by ! ,secret>y1 = mak+ mon?ly   
advance *ild paym5ts consi/5t ) su*     
election4  7ii7 ,am]ican ,samoa ,! am\nt
 o!rwise paid by ! ,secret>y to ,am]ican
 ,samoa "u subp>agraph 7,a7 ( section   
#bd;,a7h77#c7 ) respect to taxable ye>s 
beg9n+ 9 #bjbd1 #bjbe1 & #bjbf %all ea* 
be increas$ by #cjj1jjj if ! plan       
describ$ 9 subp>agraph 7,b7 ( su*       
section includes a program1 :i* has be5 
approv$ by ! ,secret>y1 = mak+ mon?ly   
advance *ild paym5ts "u rules simil> to 
! rules ( ?is section4  7iii7 ,tim+ (   
paym5t ,! ,secret>y may pay1 ^u ! reque/
 ( ! possession ( ! ,unit$ ,/ates to :i*
 ! paym5t is to be made1 ! am\nt ( !    
increase det]m9$ "u clause 7i7 or 7ii71 
respectively1 imm$iately ^u approval ( !
 plan ) respect to :i* su* paym5t       

relates4  7i7 ,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;,a %all h ! same respective mean+s 
z :5 us$ 9 section #bd;,a4  7#b7        
,treatm5t ( c]ta9 dea?s ,a *ild %all n  
be tak5 into acc\nt 9 det]m9+ ! mon?ly  
advance *ild paym5t = any cal5d> mon? if
 ! dea? ( su* *ild be=e ! end ( su* mon?
 is kn[n to ! ,secret>y z ( date on :i* 
! ,secret>y e/imates su* paym5t4  7#c7  
,id5tification requirem5ts ,rules simil>
 to ! rules :i* apply "u section        
#bd;,a7e7 %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 ! on-l9e portal or        
o!rwise1 ) respect to ! in=mation s     
provid$4  7#d7 ,re/rictions on taxpay]s 
:o improp]ly claim$ 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 #bd;,a7f74    
7j7 ,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 treatm5t z excess advance    
paym5ts ,9 ! case ( any paym5ts made to 
a taxpay] :i* ! ,secret>y has det]m9$   
are subject to treatm5t z excess advance
 paym5ts1 ! notice provid$ "u p>agraph  
7#a7 to su* taxpay] %all include ! am\nt
 ( su* paym5ts4  7k7 ,notification (    
c]ta9 ev5ts ,) respect to any taxpay]   
receiv+ mon?ly advance *ild paym5ts "u  
?is section ) respect to any specifi$   

*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   
advance *ild paym5t w increase 7relative
 to ! prec$+ mon?7 by reason ( an       
inflation adju/m5t "u section           
#bd;,a7b77#c77;,a74  7#b7 ,any mon? )   
respect to :i* su* mon?ly advance *ild  
paym5t w be r$uc$ 7relative to ! prec$+ 
mon?7 by reason ( su* *ild ceas+ to be a
 specifi$ *ild by reason ( atta9+ age   
#ah4  7#c7 ,9 ! case ( a taxpay] ) a    
specifi$ *ild describ$ 9 section        
#bd;,a7b77#a77;,a71 any mon? ) respect  
to :i* su* mon?ly advance *ild paym5t w 
be r$uc$ by reason ( su* *ild atta9+ age
 #f4  7#d7 ,su* o!r ev5ts z ! ,secret>y 
det]m9es appropriate4  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 section4  4  7c7         
,t]m9ation ( annual *ild tax cr$it      
,section #bd ( su* ,code is am5d$ by    

add+ at ! end ! foll[+ new subsection3  
7l7 ,t]m9ation ,?is section %all n apply
 to 7& no paym5t %all be made "u        
subsection 7k7 ) respect to7 any taxable
 ye> beg9n+ aft] ,decemb] #ca1 #bjbd4  4
  7d7 ,disclosure ( in=mation relat+ to 
advance paym5t ( *ild tax cr$it ,section
 #fajc7;e7 ( su* ,code is am5d$ by add+ 
at ! end ! foll[+ new p>agraph3  7#ab7  
,disclosure ( in=mation relat+ to       
advance paym5t ( *ild tax cr$it  7,a7   
,jo9t fil]s ,9 ! case ( any individual  
:o is eligible = mon?ly advance *ild    
paym5ts "u section #gebg;,a1 if !       
ref]5ce taxable ye> 7z def9$ 9 section  
#gebg;,a7d77#b77 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+ !   
mon?ly advance *ild paym5t "u section   
#gebg;,a1 & ! individual's eligibility =
 su* paym5t1 includ+ in=mation reg>d+   
any ( ! foll[+3 7i7 ,! numb] ( specifi$ 

*ildr51 includ+ by reason ( ! bir? ( a  
*ild4  7ii7 ,! "n & ,,t9 ( specifi$     
*ildr54  7iii7 ,m>ital /atus4  7iv7     
,modifi$ adju/$ gross income4  7v7      
,pr9cipal place ( abode4  7vi7 ,su* o!r 
in=mation z ! ,secret>y may provide4    
7,b7 ,compet+ claimants ,9 ! case ( any 
adjudication "u section #gebg;,a7f71 !  
,secret>y may disclose return in=mation 
provid$ by ! individual ) ! orig9al     
claim to ! individual ) ! *all5ge claim1
 return in=mation provid$ by !          
individual ) ! *all5ge claim to !       
individual ) ! orig9al claim1 & any o!r 
in=mation consid]$ by ! ,secret>y 9 su* 
adjudication to ei!r or bo? su*         
individuals4 ,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+ claims "u section 
#gebg;,a7f74  7ii7 ,in=mation consid]$  
by ! ,secret>y ab\t :]e & ) :om !       
specifi$ *ild resid$4  7iii7 ,in=mation 
consid]$ by ! ,secret>y ab\t exp5ditures
 made by ! claimants to ! ext5t su*     
paym5ts relate to ! orig9al or *all5ge  
claim4  4  7e7 ,con=m+ am5dm5ts  7#a7   
,section #bf7;b77#b7 ( su* ,code 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;,a7g77#b7 7relat+ to 
increase 9 tax equal to excess advance  
paym5ts 9 c]ta9 circum/ances74  4  7#b7 
,section #aeb7;f77#f77;,b77ii7 ( su*    
,code is am5d$ to read z foll[s3  7ii7 !
 cr$its "u sections #bd1 #bd;,a1 &      
#bd;,b & ! paym5ts "u sections #gebg;,a1
  4  7#c7 ,section #cdjb7;f77#a77;,c7 ( 
su* ,code is am5d$ 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#d7 ,section               
#fajc7l77#ac77;,a77v7 ( su* ,code is    
am5d$ by ins]t+ or section #bd;,a1 z !  
case may be aft] section #bd4  7#e7     
,section #fbaa7;b77#d77;,a7 ( su* ,code 
is am5d$ by ins]t+ #bd;,a by reason (   
subsection 7d7 !re(1 aft] #bd by reason 
( subsections 7d7 & 7i77#a7 !re(14  7#f7
 ,section #fbac7;g77#b77;,i7 ( su* ,code
 is am5d$ by ins]t+ or section #bd;,a7e7
 7relat+ to mon?ly *ild tax cr$it7 aft] 
section #bd7;e7 7relat+ to *ild tax     
cr$it74  7#g7 ,section #fbac7;g77#b77,l7
 ( su* ,code is am5d$ by ins]t+ #bd;,a1 
aft] #bd14  7#h7 ,section               
#fbac7;g77#b77,p7 ( su* ,code is am5d$--
 7,a7 by ins]t+ or #bd;,a7f77#b7 aft]   
section #bd7;g77#b71  7,b7 by ins]t+ or 
#bd;,a aft] "u section #bd1 &  7,c7 by  
/rik+ subsection 7g77#a7 !re( & ins]t+  
section #bd7;g77#a7 or section          
#bd;,a7f77#a71 respectively4  7#i7      
,section #ffie7;g77#b7 ( su* ,code is   
am5d$ by ins]t+ #bd;,a1 aft] #bd14      
7#aj7 ,p>agraph 7#b7 ( section #acbd7;b7

 ( title #ca1 ,unit$ ,/ates ,code1 is   
am5d$ by ins]t+ #bd;,a1 aft] #bd14      
7#aa7 ,! table ( sections = subp>t ,a ( 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] ! item relat+ to section 
#bd ! foll[+ new items3  ,sec4 #bd;,a4  
,mon?ly *ild tax cr$it4,sec4 #bd;,b4    
,cr$it = c]ta9 o!r dep5d5ts4  4  7#ab7  
,! table ( sections = *apt] #gg ( su*   
,code is am5d$ by /rik+ ! item relat+ to
 section #gebg;,a & ins]t+ ! foll[+ new 
item3  ,sec4 #gebg;,a4 ,mon?ly paym5ts (
 *ild tax cr$it4  4  7f7 ,effective     
dates  7#a7 ,9 g5]al ,except z o!rwise  
provid$ 9 ?is subsection1 ! am5dm5ts    
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbd4  7#b7 ,mon?ly advance *ild       
paym5ts ,! am5dm5ts made by subsection  
7b7 %all apply to-- 7,a7 cal5d> mon?s   
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act1 &  7,b7 9 ! case ( section        
#gebg;,a7g7 ( ! ,int]nal ,rev5ue ,code (
 #aihf 7relat+ to grace p]iods &        

h>d%ips71 cal5d> mon?s beg9n+ aft]      
,decemb] #ca1 #bjbd4  7#c7 ,in=mation   
disclosure ,! am5dm5t made by subsection
 7d7 %all take effect on ! date ( !     
enactm5t ( ?is ,act4