283 
‘‘(ii) any certification made pursuant 
to paragraph (2) has been revoked pursu-
ant to paragraph (2)(B) because the 
project subject to the certification has been 
delayed as a result of third party opposi-
tion or litigation to the proposed project. 
‘‘(C) REALLOCATION.—If the Secretary de-
termines that credits under this section are 
available for reallocation pursuant to the re-
quirements set forth in paragraph (2), the Sec-
retary is authorized to conduct an additional 
program for applications for certification. 
‘‘(5) DISCLOSURE OF ALLOCATIONS.—The Sec-
retary shall, upon making an allocation under this 
subsection, publicly disclose the identity of the appli-
cant and the amount of the credit with respect to 
such applicant. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No credit shall 
be allowed under this section for any qualified investment 
for which a credit is allowed under another provision of 
this title. 
‘‘(f) REGULATIONS AND GUIDANCE.—The Secretary, 
after consultation with the Secretary of Energy, shall issue 
such regulations and guidance as necessary to implement 
this section, including the publication of an annual list of 
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advanced chemistries or technologies under subsection 
(c)(2).’’. 
(b) CREDIT ELIGIBLE FOR ELECTIVE PAYMENT.— 
Section 6417(b) is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(13) The qualifying advanced battery project 
credit determined under section 48H.’’. 
(c) CREDIT TRANSFERABLE.—Section 6418(f)(1)(A), 
as amended by the preceding provisions of this Act, is 
amended by adding at the end the following new clause: 
‘‘(xv) The qualifying advanced battery 
project credit determined under section 
48H.’’. 
(d) CONFORMING AMENDMENTS.— 
(1) Section 46, as amended by the preceding 
provisions of this Act, is amended by striking ‘‘and’’ 
at the end of paragraph (8), by striking the period 
at the end of paragraph (9) and inserting ‘‘, and’’, 
and by adding at the end the following new para-
graph: 
‘‘(10) the qualifying advanced battery project 
credit.’’. 
(2) Section 49(a)(1)(C), as amended by the pre-
ceding provisions of this Act, is amended by striking 
‘‘and’’ at the end of clause (ix), by striking the pe-
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riod at the end of clause (x) and inserting ‘‘, and’’, 
and by adding at the end the following new clause: 
‘‘(xi) the basis of any property which 
is part of a qualified advanced battery 
manufacturing or research facility under 
section 48H.’’. 
(3) Section 50(a)(2)(E), as amended by the 
preceding provisions of this Act, is amended by 
striking ‘‘or 48F(f)’’ and inserting ‘‘48F(f), or 
48H(c)(5)’’. 
(4) The table of sections for subpart E of part 
IV of subchapter A of chapter 1, as amended by the 
preceding provisions of this Act, is amended by in-
serting after the item relating to section 48G the fol-
lowing new item: 
‘‘Sec. 48H..Qualifying advanced battery project credit.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
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TITLE III—CHILD AND 
DEPENDENT CARE 
Subtitle A—Child Tax Credit 
SEC. 31001. ESTABLISHMENT OF REFUNDABLE CHILD TAX 
CREDIT WITH MONTHLY ADVANCE PAYMENT. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 is amended by inserting after sec-
tion 24 the following new sections: 
‘‘SEC. 24A. MONTHLY CHILD TAX CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for the taxable year the sum of the monthly specified child 
allowances determined with respect to the taxpayer under 
subsection (b) for each calendar month during such tax-
able year. 
‘‘(b) MONTHLY SPECIFIED CHILD ALLOWANCE.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘monthly specified child allowance’ 
means, with respect to any taxpayer for any cal-
endar month, the sum of— 
‘‘(A) $300, with respect to each specified 
child of such taxpayer who will (as of the close 
of such month) have attained age 6, plus 
‘‘(B) 120 percent of the dollar amount in 
effect for such month under subparagraph (A), 
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with respect to each specified child of such tax-
payer who will not (as of the close of such 
month) have attained age 6. 
In the case of any specified child of such taxpayer 
who will not (as of the close of such month) have at-
tained the age of 1 month, subparagraph (B) shall 
be applied by substituting ‘800 percent’ for ‘120 
percent’. 
‘‘(2) LIMITATIONS
BASED
ON
MODIFIED
AD-
JUSTED GROSS INCOME.— 
‘‘(A) INITIAL
REDUCTION.—The monthly 
specified child allowance otherwise determined 
under paragraph (1) with respect to any tax-
payer for any calendar month shall be reduced 
(but not below zero) by 1⁄12 of 5 percent of the 
excess (if any) of the taxpayer’s modified ad-
justed gross income for the applicable taxable 
year over the initial threshold amount in effect 
for such applicable taxable year. 
‘‘(B) LIMITATION
ON
INITIAL
REDUC-
TION.—The amount of the reduction under sub-
paragraph (A) shall not exceed the lesser of— 
‘‘(i) the excess (if any) of— 
‘‘(I) the monthly specified child 
allowance with respect to the taxpayer 
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for such calendar month (determined 
without regard to this paragraph), 
over 
‘‘(II) the amount which would be 
determined under subclause (I) if the 
dollar amounts in effect under sub-
paragraphs (A) and (B) of paragraph 
(1) were each equal to $166.67, or 
‘‘(ii) 1⁄12 of 5 percent of the excess of 
the secondary threshold amount over the 
initial threshold amount. 
‘‘(C) 
SECONDARY
REDUCTION.—The 
monthly specified child allowance otherwise de-
termined under paragraph (1) with respect to 
any taxpayer for such calendar month (deter-
mined after the application of subparagraphs 
(A) and (B)) shall be reduced (but not below 
zero) by 1⁄12 of 5 percent of the excess (if any) 
of the taxpayer’s modified adjusted gross in-
come for the applicable taxable year over the 
secondary threshold amount. 
‘‘(D) DEFINITIONS RELATED TO LIMITA-
TIONS BASED ON MODIFIED ADJUSTED GROSS 
INCOME.—For purposes of this paragraph— 
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