I 
118TH CONGRESS 
1ST SESSION H. R. 3899 
To amend the Internal Revenue Code of 1986 to establish a refundable 
child tax credit with monthly advance payment. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 7, 2023 
Ms. DELAURO (for herself, Ms. DELBENE, Mr. TORRES of New York, Ms. 
BONAMICI, Ms. BARRAGA´N, Mr. MCGOVERN, Mr. LARSON of Connecticut, 
Ms. JACOBS, Ms. VELA´ZQUEZ, Ms. WILSON of Florida, Mrs. WATSON 
COLEMAN, Mr. SCHIFF, Mr. MULLIN, Ms. CHU, Mrs. BEATTY, Mr. 
GOMEZ, Mrs. CHERFILUS-MCCORMICK, Ms. TITUS, Mr. BOWMAN, Ms. 
OCASIO-CORTEZ, Mr. SWALWELL, Ms. TOKUDA, Ms. BALINT, Mr. 
TONKO, Mr. NADLER, Ms. MOORE of Wisconsin, Ms. SCANLON, Mr. PA-
NETTA, Ms. DEAN of Pennsylvania, Ms. HOYLE of Oregon, Mr. GRI-
JALVA, Mr. PAYNE, Mr. MORELLE, Ms. PINGREE, Ms. NORTON, Mr. 
HUFFMAN, Ms. CLARKE of New York, Mr. FOSTER, Ms. WILLIAMS of 
Georgia, Mr. POCAN, Mr. DOGGETT, Mrs. MCCLELLAN, Mr. KILDEE, Ms. 
MENG, Ms. BUDZINSKI, Mr. HIGGINS of New York, Mr. GARCI´A of Illi-
nois, Mr. MAGAZINER, Mr. RASKIN, Mr. VEASEY, Mr. EVANS, Mr. NOR-
CROSS, Mr. DESAULNIER, Mr. COURTNEY, Mr. KIM of New Jersey, Mr. 
JOHNSON of Georgia, Mr. ROBERT GARCIA of California, Ms. ROSS, Ms. 
LEE of California, Ms. OMAR, Mr. FROST, Mr. LEVIN, Mr. DAVIS of Illi-
nois, Mr. CASAR, Mrs. FOUSHEE, Ms. GARCIA of Texas, Ms. KELLY of 
Illinois, Mr. MCGARVEY, Mr. GREEN of Texas, Ms. SCHAKOWSKY, Ms. 
UNDERWOOD, Mr. GOLDMAN of New York, Ms. BUSH, Mr. CASTEN, Ms. 
LEE of Pennsylvania, Mr. CA´RDENAS, Ms. SA´NCHEZ, Mr. DELUZIO, Mr. 
SHERMAN, Ms. CASTOR of Florida, Mr. VARGAS, Ms. SEWELL, Ms. 
STRICKLAND, Mr. HORSFORD, Mr. SMITH
of Washington, Mr. 
THANEDAR, Mr. BLUMENAUER, Mr. KILMER, Ms. KAPTUR, Mr. PAL-
LONE, Ms. KUSTER, Ms. BROWNLEY, Mr. LYNCH, Mr. KEATING, Ms. 
JAYAPAL, Mr. LANDSMAN, Mr. SARBANES, Mrs. PELTOLA, Ms. LOIS 
FRANKEL of Florida, Mr. PASCRELL, Ms. STANSBURY, Mrs. HAYES, Ms. 
SCHRIER, Ms. WATERS, Mr. CARSON, Mr. IVEY, Mr. BOYLE of Pennsyl-
vania, Ms. PLASKETT, Mr. SOTO, Ms. SLOTKIN, Mrs. SYKES, Ms. STE-
VENS, Mr. LARSEN of Washington, Ms. PORTER, Ms. CRAIG, Mr. 
MENENDEZ, Ms. PETTERSEN, Mr. SCHNEIDER, Mr. MOSKOWITZ, Mr. 
NICKEL, Ms. PELOSI, Mr. KHANNA, Mr. CLEAVER, Ms. CROCKETT, Ms. 
WEXTON, Ms. SALINAS, Mr. PHILLIPS, Mr. MOULTON, Mr. SABLAN, Mr. 
CARTER of Louisiana, Ms. BROWN, Mr. SORENSEN, Mrs. MCBATH, Mr. 
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TRONE, Ms. MCCOLLUM, Ms. LOFGREN, Mr. CASTRO of Texas, Mrs. 
FLETCHER, Mr. GARAMENDI, Mr. CARBAJAL, Ms. LEGER FERNANDEZ, 
Ms. TLAIB, Mr. BEYER, Mrs. TRAHAN, Mr. HIMES, Mr. COSTA, Ms. 
ESCOBAR, Mrs. NAPOLITANO, Mr. RUPPERSBERGER, Mr. JEFFRIES, Ms. 
ESHOO, Mr. BISHOP of Georgia, Mr. SCOTT of Virginia, Mrs. DINGELL, 
Mr. QUIGLEY, Mr. GALLEGO, Ms. BLUNT ROCHESTER, Mr. DAVIS of 
North Carolina, Mr. CLYBURN, Mr. AGUILAR, Ms. CLARK of Massachu-
setts, Ms. SCHOLTEN, Ms. ADAMS, Ms. SHERRILL, Mr. JACKSON of Illi-
nois, Ms. KAMLAGER-DOVE, Mrs. RAMIREZ, Mr. THOMPSON of Mis-
sissippi, Mr. MEEKS, Mrs. TORRES of California, Mr. CARTWRIGHT, Mr. 
MFUME, Mr. CONNOLLY, Mr. VASQUEZ, Ms. WILD, Ms. MATSUI, Mr. 
MRVAN, Mr. TAKANO, Ms. JACKSON LEE, Mr. HOYER, Mr. CASE, Mr. 
CORREA, Mr. CROW, Mr. CUELLAR, Ms. DEGETTE, Ms. HOULAHAN, Mr. 
LIEU, Mr. RYAN, Ms. WASSERMAN SCHULTZ, Mr. GOTTHEIMER, Mr. 
COHEN, Mr. RUIZ, Mr. JACKSON of North Carolina, Mr. PAPPAS, Mr. 
PETERS, Mr. VICENTE GONZALEZ of Texas, Mr. NEGUSE, Ms. PEREZ, 
Mr. AUCHINCLOSS, Mr. KRISHNAMOORTHI, Ms. CARAVEO, Ms. MANNING, 
Ms. SPANBERGER, Mr. BERA, Mr. ESPAILLAT, Ms. LEE of Nevada, Ms. 
PRESSLEY, and Mr. ALLRED) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
a refundable child tax credit with monthly advance payment. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘American Family Act’’. 
SEC. 2. 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 of the Internal Revenue Code of 
1986 is amended by inserting after section 24 the fol-
lowing new sections: 
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‘‘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) $250, 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), 
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’. 
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‘‘(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.—In the case of any calendar month be-
ginning before January 1, 2026, the amount of 
the reduction under subparagraph (A) shall not 
exceed the lesser of— 
‘‘(i) the excess (if any) of— 
‘‘(I) the monthly specified child 
allowance with respect to the taxpayer 
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-
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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.—In the 
case of any calendar month beginning before 
January 1, 2026, the monthly specified child al-
lowance otherwise determined under paragraph 
(1) with respect to any taxpayer for such cal-
endar month (determined 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 ad-
justed gross income 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— 
‘‘(i) INITIAL THRESHOLD AMOUNT.— 
The 
term 
‘initial 
threshold 
amount’ 
means— 
‘‘(I) $150,000, in the case of a 
joint return or surviving spouse (as 
defined in section 2(a)), 
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‘‘(II) 1⁄2 the dollar amount in ef-
fect under subclause (I), in the case of 
a married individual filing a separate 
return, and 
‘‘(III) $112,500, in any other 
case. 
‘‘(ii) 
SECONDARY
THRESHOLD 
AMOUNT.—The term ‘secondary threshold 
amount’ means— 
‘‘(I) $400,000, in the case of a 
joint return or surviving spouse (as 
defined in section 2(a)), 
‘‘(II) $300,000, in the case of a 
head of household (as defined in sec-
tion 2(b)), and 
‘‘(III) $200,000, in any other 
case. 
‘‘(iii) APPLICABLE TAXABLE YEAR.— 
The term ‘applicable taxable year’ means, 
with respect to any taxable year for which 
the credit under this section is deter-
mined— 
‘‘(I) such taxable year, or 
‘‘(II) if the taxpayer elects the 
application of this subclause (at such 
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time and in such form and manner as 
the Secretary may provide), the pre-
ceding taxable year or the second pre-
ceding taxable year (as specified in 
such election). 
‘‘(iv) MODIFIED ADJUSTED GROSS IN-
COME.—The term ‘modified adjusted gross 
income’ means adjusted gross income in-
creased by any amount excluded from 
gross income under section 911, 931, or 
933. 
‘‘(3) INFLATION ADJUSTMENTS.— 
‘‘(A) MONTHLY SPECIFIED CHILD ALLOW-
ANCE.—In the case of any month beginning 
after December 31, 2023, the $250 amount in 
paragraph (1)(A) shall be increased by an 
amount equal to— 
‘‘(i) such dollar amount, multiplied 
by— 
‘‘(ii) the percentage (if any) by 
which— 
‘‘(I) the CPI (as defined in sec-
tion 1(f)(4)) for the calendar year 
preceding the calendar year in which 
such month begins, exceeds 
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‘‘(II) the CPI (as so defined) for 
calendar year 2020. 
‘‘(B) INITIAL
THRESHOLD
AMOUNT.—In 
the case of any taxable year beginning after De-
cember 31, 2023, the dollar amounts in sub-
clauses (I) and (III) of paragraph (2)(D)(i) 
shall each be increased by an amount equal 
to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the percentage (if any) which 
would be determined under subparagraph 
(A)(ii) if subclause (II) thereof were ap-
plied by substituting ‘2022’ for ‘2020’. 
‘‘(C) ROUNDING.— 
‘‘(i) MONTHLY SPECIFIED CHILD AL-
LOWANCE.—Any increase under subpara-
graph (A) which is not a multiple of $10 
shall be rounded to the nearest multiple of 
$10. 
‘‘(ii) INITIAL THRESHOLD AMOUNT.— 
Any increase under subparagraph (B) 
which is not a multiple of $5,000 shall be 
rounded to the nearest multiple of $5,000. 
‘‘(c) SPECIFIED CHILD.—For purposes of this sec-
tion— 
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‘‘(1) IN GENERAL.—The term ‘specified child’ 
means, with respect to any taxpayer for any cal-
endar month, an individual— 
‘‘(A) who has the same principal place of 
abode as the taxpayer for more than one-half of 
such month, 
‘‘(B) who is younger than the taxpayer and 
will not, as of the close of such month, have at-
tained age 18, 
‘‘(C) who receives care from the taxpayer 
during such month that is not compensated, 
‘‘(D) who is not the spouse of the taxpayer 
at any time during such month, and 
‘‘(E) who either— 
‘‘(i) is a citizen, national, or resident 
of the United States, or 
‘‘(ii) if the taxpayer is a citizen or na-
tional of the United States, such individual 
is described in section 152(f)(1)(B) with 
respect to such taxpayer. 
‘‘(2) CERTAIN
INDIVIDUALS
INELIGIBLE.—In 
the case of an individual who is a specified child 
with respect to another taxpayer for any calendar 
month, such individual shall be treated for such cal-
endar month as having no specified children. 
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‘‘(3) CARE FROM THE TAXPAYER.— 
‘‘(A) IN GENERAL.—Except as otherwise 
provided by the Secretary, whether any indi-
vidual receives care from the taxpayer (within 
the meaning of paragraph (1)(C)) shall be de-
termined on the basis of facts and cir-
cumstances with respect to the following fac-
tors: 
‘‘(i) The supervision provided by the 
taxpayer regarding the daily activities and 
needs of the individual. 
‘‘(ii) The maintenance by the taxpayer 
of a secure environment at which the indi-
vidual resides. 
‘‘(iii) The provision or arrangement by 
the taxpayer of, and transportation by the 
taxpayer to, medical care at regular inter-
vals and as required for the individual. 
‘‘(iv) The involvement by the taxpayer 
in, and financial and other support by the 
taxpayer for, educational or similar activi-
ties of the individual. 
‘‘(v) Any other factor that the Sec-
retary determines to be appropriate to de-
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termine whether the individual receives 
care from the taxpayer. 
‘‘(B) DETERMINATION OF WHETHER CARE 
IS
COMPENSATED.—For purposes of deter-
mining if care is compensated within the mean-
ing of paragraph (1)(C), compensation from the 
Federal Government, a State or local govern-
ment, a Tribal government, or any possession of 
the United States shall not be taken into ac-
count. 
‘‘(4) APPLICATION OF TIE-BREAKER RULES.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (D), if any individual would (but 
for this paragraph) be a specified child of 2 or 
more taxpayers for any month, such individual 
shall be treated as the specified child only of 
the taxpayer who is— 
‘‘(i) the parent of the individual (or, if 
such individual would (but for this para-
graph) be a specified child of 2 or more 
parents of the individual for such month, 
the parent of the individual determined 
under subparagraph (B)), 
‘‘(ii) if the individual is not a specified 
child of any parent of the individual (deter-
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mined without regard to this paragraph), 
the specified relative of the individual with 
the highest adjusted gross income for the 
taxable year which includes such month, or 
‘‘(iii) if the individual is neither a 
specified child of any parent of the indi-
vidual nor a specified child of any specified 
relative of the individual (in both cases de-
termined without regard to this para-
graph), the taxpayer with the highest ad-
justed gross income for the taxable year 
which includes such month. 
‘‘(B) TIE-BREAKER AMONG PARENTS.—If 
any individual would (but for this paragraph) 
be the specified child of 2 or more parents of 
the individual for any month, such child shall 
be treated only as the specified child of— 
‘‘(i) the parent with whom the child 
resided for the longest period of time dur-
ing such month, or 
‘‘(ii) if the child resides with both par-
ents for the same amount of time during 
such month, the parent with the highest 
adjusted gross income for the taxable year 
which includes such month. 
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‘‘(C) SPECIFIED RELATIVE.—For purposes 
of this paragraph, the term ‘specified relative’ 
means an individual who is— 
‘‘(i) an ancestor of a parent of the 
specified child, 
‘‘(ii) a brother or sister of a parent of 
the specified child, or 
‘‘(iii) a brother, sister, stepbrother, or 
stepsister of the specified child. 
‘‘(D) CERTAIN
PARENTS
OR
SPECIFIED 
RELATIVES NOT TAKEN INTO ACCOUNT.—This 
paragraph shall be applied without regard to 
any parent or specified relative of an individual 
for any month if— 
‘‘(i) such parent or specified relative 
elects to have such individual not be treat-
ed as a specified child of such parent or 
specified relative for such month, 
‘‘(ii) in the case of a parent of such 
individual, the adjusted gross income of 
the taxpayer (with respect to whom such 
individual would be treated as a specified 
child after application of this subpara-
graph) for the taxable year which includes 
such month is higher than the highest ad-
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justed gross income of any parent of the 
individual for any taxable year which in-
cludes such month (determined without re-
gard to any parent with respect to whom 
such individual is not a specified child, de-
termined without regard to subparagraphs 
(A) and (B) and after application of this 
subparagraph), and 
‘‘(iii) in the case of a specified relative 
of such individual, the adjusted gross in-
come of the taxpayer (with respect to 
whom such individual would be treated as 
a specified child after application of this 
subparagraph) for the taxable year which 
includes such month is higher than the 
highest adjusted gross income of any par-
ent and any specified relative of the indi-
vidual for any taxable year which includes 
such month (determined without regard to 
any parent and any specified relative with 
respect to whom such individual is not a 
specified child, determined without regard 
to subparagraphs (A) and (B) and after 
application of this subparagraph). 
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‘‘(E) TREATMENT OF JOINT RETURNS.— 
For purposes of this paragraph, with respect to 
any month, the adjusted gross income of each 
person who files a joint return for the taxable 
year which includes such month is the total ad-
justed gross income shown on the joint return 
for the taxable year. 
‘‘(F) PARENT.—Except as otherwise pro-
vided by the Secretary, the term ‘parent’ shall 
have the same meaning as when used in section 
152(c)(4). 
‘‘(5) TREATMENT OF TEMPORARY ABSENCES.— 
Except as provided in regulations or other guidance 
issued by the Secretary, for purposes of this sub-
section— 
‘‘(A) IN GENERAL.—In the case of any in-
dividual’s temporary absence from such individ-
ual’s principal place of abode, each day com-
posing the temporary absence shall— 
‘‘(i) be treated as a day at such indi-
vidual’s principal place of abode, 
‘‘(ii) be treated as satisfying the care 
requirement described in paragraph (1)(C) 
for each day described in clause (i), and 
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‘‘(iii) not be treated as a day at any 
other location. 
‘‘(B) TEMPORARY
ABSENCE.—For pur-
poses of subparagraph (A), an absence shall be 
treated as temporary if— 
‘‘(i) the individual would have resided 
at the place of abode but for the absence, 
and 
‘‘(ii) 
under 
the 
facts 
and 
cir-
cumstances, it is reasonable to assume that 
the individual will return to reside at the 
place of abode. 
‘‘(6) SPECIAL RULE FOR DIVORCED PARENTS, 
ETC.—Rules similar to the rules section 152(e) shall 
apply for purposes of this subsection. 
‘‘(7) ELIGIBILITY DETERMINED ON BASIS OF 
PRESUMPTIVE ELIGIBILITY.— 
‘‘(A) IN
GENERAL.—If a period of pre-
sumptive eligibility is established under section 
7527B(c) for any individual with respect to any 
taxpayer— 
‘‘(i) such individual shall be treated as 
the specified child of such taxpayer for any 
month in such period of presumptive eligi-
bility, and 
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‘‘(ii) such individual shall not be 
treated as the specified child of any other 
taxpayer with respect to whom a period of 
presumptive eligibility has not been estab-
lished for any such month. 
‘‘(B) ABILITY OF CREDIT CLAIMANTS TO 
ESTABLISH PRESUMPTIVE ELIGIBILITY.—Noth-
ing in section 7527B(c) shall be interpreted to 
preclude a taxpayer from establishing a period 
of presumptive eligibility (including any such 
period described in section 7527B(c)(2)(D)) 
with respect to any specified child for purposes 
of this section solely because such taxpayer af-
firmatively elects not to receive monthly ad-
vance child payments under section 7527B. 
‘‘(d) CREDIT REFUNDABLE.—If the taxpayer (in the 
case of a joint return, either spouse) has a principal place 
of abode (determined as provided in section 32) in the 
United States or Puerto Rico for more than one-half of 
any calendar month during the taxable year, so much of 
the credit otherwise allowed under subsection (a) as is at-
tributable to monthly specified child allowances with re-
spect to any such calendar month shall be allowed under 
subpart C (and not allowed under this subpart). 
‘‘(e) IDENTIFICATION REQUIREMENTS.— 
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‘‘(1) QUALIFYING CHILD IDENTIFICATION RE-
QUIREMENT.—No credit shall be allowed under this 
section to a taxpayer with respect to any qualifying 
child unless the taxpayer includes the name and tax-
payer identification number of such qualifying child 
on the return of tax for the taxable year and such 
taxpayer identification number was issued on or be-
fore the due date for filing such return. 
‘‘(2) TAXPAYER
IDENTIFICATION
REQUIRE-
MENT.—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 year. 
‘‘(f) RESTRICTIONS ON TAXPAYERS WHO IMPROP-
ERLY
CLAIMED
CREDIT
OR
IMPROPERLY
RECEIVED 
MONTHLY ADVANCE CHILD PAYMENT.— 
‘‘(1) TAXPAYERS MAKING PRIOR FRAUDULENT 
OR RECKLESS CLAIMS.— 
‘‘(A) IN GENERAL.—No credit shall be al-
lowed under this section for any taxable year 
(and no payment shall be made under section 
7527B for any month) in the disallowance pe-
riod. 
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‘‘(B) DISALLOWANCE
PERIOD.—For pur-
poses of subparagraph (A), the disallowance pe-
riod is— 
‘‘(i) the period of 10 taxable years 
after the most recent taxable year for 
which there was a final determination that 
the taxpayer’s claim of credit under this 
section or section 24 (or payment received 
under section 7527A or 7527B) was due to 
fraud, 
‘‘(ii) the period of 2 taxable years 
after the most recent taxable year for 
which there was a final determination that 
the taxpayer’s claim of credit under this 
section or section 24 (or payment received 
under section 7527A or 7527B) was due to 
reckless or intentional disregard of rules 
and regulations (but not due to fraud), 
and 
‘‘(iii) in addition to any period deter-
mined under clause (i) or (ii) (as the case 
may be), the period beginning on the date 
of the final determination described in 
such clause and ending with the beginning 
of the period described in such clause. 
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‘‘(2) TAXPAYERS
MAKING
IMPROPER
PRIOR 
CLAIMS.—In the case of a taxpayer who is denied 
credit under this section or section 24 for any tax-
able year as a result of the deficiency procedures 
under subchapter B of chapter 63, no credit shall be 
allowed under this section for any subsequent tax-
able year (and no payment shall be made under sec-
tion 7527B for any subsequent month) unless the 
taxpayer provides such information as the Secretary 
may require to demonstrate eligibility for such cred-
it. 
‘‘(3) COORDINATION
WITH
POSSESSIONS
OF 
THE UNITED STATES.—For purposes of this sub-
section, a taxpayer’s claim of credit under this sec-
tion or section 24 (or payment received under sec-
tion 7527A or section 7527B) includes a claim of 
credit under this section or section 24 of the income 
tax law of any jurisdiction other than the United 
States (or similar payment received under section 
7527A or section 7527B of such income tax law), 
and a claim made or a payment received from Amer-
ican Samoa pursuant to a plan described in sub-
section (i)(3)(B) or section 24(k)(3)(B). 
‘‘(g) RECONCILIATION OF CREDIT AND MONTHLY 
ADVANCE CHILD PAYMENTS.— 
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‘‘(II) the amount which would be 
so described if the payments described 
therein had been determined on the 
basis of the taxpayer’s modified ad-
justed gross income for the applicable 
taxable year (as defined in subsection 
(b)). 
A rule similar to the rule of the preceding 
sentence shall apply if the amount de-
scribed in paragraph (2)(A) with respect to 
the taxpayer for the taxable year was de-
termined on the basis of a filing status of 
the taxpayer which differs from the tax-
payer’s filing status for the applicable tax-
able year (as so defined). 
‘‘(C) PAYMENTS
MADE
OUTSIDE
OF
PE-
RIOD
OF
PRESUMPTIVE
ELIGIBILITY.—If any 
payment described in paragraph (2)(A) with re-
spect to the taxpayer for the taxable year was 
made with respect to a child for a month which 
was not part of a period of presumptive eligi-
bility established under section 7527B(c) for 
such child with respect to such taxpayer— 
‘‘(i) such taxpayer shall be treated as 
described in this paragraph, and 
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‘‘(ii) the increase determined under 
paragraph (2) by reason of this subpara-
graph shall not exceed the portion of such 
payment so made. 
‘‘(D) CERTAIN
PAYMENTS
MADE
AFTER 
NOTICE
FROM
SECRETARY.—If the Secretary 
notifies a taxpayer under section 7527B(j)(2) 
that such taxpayer is subject to recapture with 
respect to any payments— 
‘‘(i) such taxpayer shall be treated as 
described in this paragraph, and 
‘‘(ii) the increase determined under 
paragraph (2) by reason of this subpara-
graph shall not exceed the aggregate 
amount of such payments. 
‘‘(E) TAXPAYERS
MOVING
TO
ANOTHER 
JURISDICTION.—To minimize the amount of ad-
vance payments made under section 7527B to 
ineligible individuals, the Secretary shall issue 
regulations or other guidance for purposes of 
this paragraph which apply with respect to tax-
payers 
who 
are 
described 
in 
section 
7527B(b)(4) with respect to the reference 
month but are not so described with respect to 
one or more months during the taxable year for 
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which advance payments under section 7527B 
are made. 
‘‘(F) OTHER CIRCUMSTANCES TO PREVENT 
ABUSE.—A taxpayer is described in this para-
graph with respect to any taxable year pursuant 
to regulations or other guidance of the Sec-
retary describing other recapture circumstances 
to facilitate the administration and enforcement 
by the Secretary of section 7527B to minimize 
the amount of advance payments made under 
section 7527B to ineligible individuals and to 
prevent abuse. 
‘‘(4) JOINT
RETURNS.—Except as otherwise 
provided by the Secretary, in the case of an advance 
payment made under section 7527B with respect to 
a joint return, half of such payment shall be treated 
as having been made to each individual filing such 
return. 
‘‘(5) COORDINATION
WITH
POSSESSIONS
OF 
THE UNITED STATES.—For purposes of this sub-
section, payments made under section 7527B include 
payments made by any jurisdiction other than the 
United States under section 7527B of the income 
tax law of such jurisdiction, and advance payments 
made by American Samoa pursuant to a plan de-
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scribed in subsection (h)(3)(B). Any increase in tax 
imposed on a taxpayer by reason of paragraph (2) 
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 tax-
payer by such jurisdiction. In carrying out this sec-
tion, the Secretary shall coordinate with each posses-
sion of the United States to prevent any application 
of this paragraph that is inconsistent with the pur-
poses of this subsection. 
‘‘(h) APPLICATION OF CREDIT IN POSSESSIONS.— 
‘‘(1) MIRROR CODE POSSESSIONS.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
pay to each possession of the United States 
with a mirror code tax system amounts equal to 
the loss (if any) to that possession by reason of 
the application of this section (determined with-
out regard to this subsection) with respect to 
taxable years beginning in calendar years after 
2023. Such amounts shall be determined by the 
Secretary based on information provided by the 
government of the respective possession. 
‘‘(B) COORDINATION
WITH
CREDIT
AL-
LOWED
AGAINST
UNITED
STATES
INCOME 
TAXES.—No credit shall be allowed under this 
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section for any taxable year to any individual to 
whom a credit is allowable against taxes im-
posed by a possession of the United States with 
a mirror code tax system by reason of the appli-
cation of this section in such possession for 
such taxable year. 
‘‘(C) MIRROR
CODE
TAX
SYSTEM.—For 
purposes of this paragraph, the term ‘mirror 
code tax system’ means, with respect to any 
possession of the United States, the income tax 
system of such possession if the income tax li-
ability 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 States. 
‘‘(2) CROSS REFERENCES RELATED TO APPLI-
CATION
OF
CREDIT
TO
RESIDENTS
OF
PUERTO 
RICO.— 
‘‘(A) For application of refundable credit 
to residents of Puerto Rico, see subsection (d). 
‘‘(B) For application of advance payment 
to residents of Puerto Rico, see section 
7527B(b)(4). 
‘‘(3) AMERICAN SAMOA.— 
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‘‘(A) 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 resi-
dents of American Samoa by reason of the ap-
plication of this section for taxable years begin-
ning in calendar years after 2023 if the provi-
sions of this section had been in effect in Amer-
ican Samoa (applied as if American Samoa 
were the United States and without regard to 
the application of this section to residents of 
Puerto Rico under subsection (d)). 
‘‘(B) DISTRIBUTION REQUIREMENT.—Sub-
paragraph (A) shall not apply unless American 
Samoa has a plan, which has been approved by 
the Secretary, under which American Samoa 
will promptly distribute such payments to its 
residents. 
‘‘(C) COORDINATION
WITH
CREDIT
AL-
LOWED
AGAINST
UNITED
STATES
INCOME 
TAXES.— 
‘‘(i) IN GENERAL.—In the case of a 
taxable year with respect to which a plan 
is approved under subparagraph (B), this 
section (other than this subsection) shall 
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not apply to any individual eligible for a 
distribution under such plan. 
‘‘(ii) 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 (B), subsection (d) 
shall be applied by substituting ‘, Puerto 
Rico, or American Samoa’ for ‘or Puerto 
Rico’. 
‘‘(4) TREATMENT
OF
PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, the payments under this subsection shall be 
treated in the same manner as a refund due from 
a credit provision referred to in subsection (b)(2) of 
such section. 
‘‘(i) REGULATIONS.—The Secretary shall issue such 
regulations or other guidance as the Secretary determines 
necessary or appropriate to carry out the purposes of this 
section, including regulations or other guidance— 
‘‘(1) for determining whether an individual re-
ceives care from a taxpayer for purposes of sub-
section (c)(1), and 
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‘‘(2) to coordinate or modify the application of 
this section and sections 24, 7527A, and 7527B in 
the case of any taxpayer— 
‘‘(A) whose taxable year is other than a 
calendar year, 
‘‘(B) whose filing status for a taxable year 
is different from the status used for deter-
mining one or more monthly payments under 
section 7527B during such taxable year, or 
‘‘(C) whose principal place of abode for 
any month is different from the principal place 
of abode used for determining the monthly pay-
ment under section 7527B for such month. 
‘‘SEC. 24B. CREDIT FOR CERTAIN OTHER DEPENDENTS. 
‘‘(a) IN GENERAL.—There shall be allowed as a cred-
it against the tax imposed by this chapter for the taxable 
year an amount equal to $500 with respect to each speci-
fied dependent of such taxpayer for such taxable year. 
‘‘(b) LIMITATION BASED ON MODIFIED ADJUSTED 
GROSS INCOME.— 
‘‘(1) IN GENERAL.—The amount of the credit 
allowable under subsection (a) shall be reduced (but 
not below zero) by $50 for each $1,000 (or fraction 
thereof) by which the taxpayer’s modified adjusted 
gross income exceeds the threshold amount. 
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‘‘(2) THRESHOLD AMOUNT.—For purposes of 
this 
subsection, 
the 
term 
‘threshold 
amount’ 
means— 
‘‘(A) $400,000, in the case of a joint re-
turn or surviving spouse (as defined in section 
2(a)), 
‘‘(B) $300,000, in the case of a head of 
household (as defined in section 2(b)), and 
‘‘(C) $200,000, in any other case. 
‘‘(3) MODIFIED
ADJUSTED
GROSS
INCOME.— 
For purposes of this subsection, the term ‘modified 
adjusted gross income’ means adjusted gross income 
increased by any amount excluded from gross in-
come under section 911, 931, or 933. 
‘‘(c) SPECIFIED DEPENDENT.—For purposes of this 
section, the term ‘specified dependent’ means, with respect 
to any taxpayer for any taxable year, any dependent of 
such taxpayer for such taxable year unless such depend-
ent— 
‘‘(1) is a specified child of the taxpayer, or any 
other taxpayer, for any month during such taxable 
year, or 
‘‘(2) would not be a dependent if subparagraph 
(A) of section 152(b)(3) were applied without regard 
to all that follows ‘resident of the United States’. 
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‘‘(d) IDENTIFICATION REQUIREMENTS.—Rules simi-
lar to the rules of section 24A(e) shall apply for purposes 
of this section. 
‘‘(e) TAXABLE YEAR MUST BE FULL TAXABLE 
YEAR.—Except in the case of a taxable year closed by rea-
son of the death of the taxpayer, no credit shall be allow-
able under this section in the case of a taxable year cov-
ering a period of less than 12 months. 
‘‘(f) REGULATIONS.—The Secretary shall issue such 
regulations or other guidance as the Secretary determines 
necessary or appropriate to carry out the purposes of this 
section.’’. 
(b) MONTHLY PAYMENT OF CHILD TAX CREDIT.— 
Chapter 77 of such Code is amended by inserting after 
section 7527A the following new section: 
‘‘SEC. 7527B. MONTHLY PAYMENTS OF CHILD TAX CREDIT. 
‘‘(a) IN GENERAL.—The Secretary shall establish a 
program for making payments to taxpayers with respect 
to each calendar month equal to the monthly advance child 
payment determined with respect to such taxpayer for 
such month. 
‘‘(b) MONTHLY ADVANCE CHILD PAYMENT.—For 
purposes of this section and except as otherwise provided 
in this section, the term ‘monthly advance child payment’ 
means, with respect to any taxpayer for any calendar 
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month, the amount (if any) which is estimated by the Sec-
retary as being equal to the monthly specified child allow-
ance which would be determined under section 24A(b) 
with respect to such taxpayer for such calendar month if— 
‘‘(1) unless determined by the Secretary based 
on any information known to the Secretary, the only 
specified children of such taxpayer for such calendar 
month are the specified children of such taxpayer for 
the reference month, 
‘‘(2) unless determined by the Secretary based 
on any information known to the Secretary, the ages 
of such children (and the status of such children as 
specified children) are determined for such calendar 
month by taking into account the passage of time 
since such reference month, 
‘‘(3) the limitations of section 24A(b)(2) were 
applied with respect to the reference taxable year 
rather than with respect to the applicable taxable 
year, and 
‘‘(4) unless determined by the Secretary based 
on any information known to the Secretary, no 
monthly specified child allowance were determined 
with respect to such taxpayer for such calendar 
month unless the taxpayer (in the case of a joint re-
turn, either spouse) has a principal place of abode 
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(determined as provided in section 32) in the United 
States or Puerto Rico for more than one-half of the 
reference month. 
‘‘(c) PRESUMPTIVE ELIGIBILITY.— 
‘‘(1) IN
GENERAL.—An individual shall be 
treated as a specified child of a taxpayer for pur-
poses of determining any monthly advance child pay-
ment under this section only if such month is part 
of the period of presumptive eligibility determined by 
the Secretary under this subsection with respect to 
such specified child and such taxpayer (determined 
by treating the month described in subclause (I) of 
paragraph (2)(A)(ii) as being the first month begin-
ning after the determination described in such sub-
clause). 
‘‘(2) PERIOD OF PRESUMPTIVE ELIGIBILITY.— 
For purposes of this section— 
‘‘(A) IN GENERAL.—Except as otherwise 
provided by the Secretary, the term ‘period of 
presumptive eligibility’ means the period— 
‘‘(i) beginning with the month for 
which presumptive eligibility is established, 
and 
‘‘(ii) ending with the earliest of— 
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‘‘(I) the beginning of the month 
described in clause (i) if the Secretary 
determines that the taxpayer com-
mitted fraud or intentionally dis-
regarded rules or regulations in estab-
lishing or maintaining presumptive 
eligibility, 
‘‘(II) in the case of any notifica-
tion from the Secretary that the pe-
riod of presumptive eligibility has 
been terminated or suspended by rea-
son of any question regarding eligi-
bility of the taxpayer for monthly ad-
vance child payments with respect to 
such child, the month specified in 
such notice as the month on which 
such termination or suspension be-
gins, and 
‘‘(III) the month following any 
failure of the taxpayer to make the re-
quired annual renewal of presumptive 
eligibility by such date as the Sec-
retary may provide. 
‘‘(B) ESTABLISHING PRESUMPTIVE ELIGI-
BILITY.—A taxpayer shall establish presumptive 
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eligibility with respect to any specified child for 
any month at such time and in such manner as 
the Secretary may provide. Except as otherwise 
provided by the Secretary, in order to establish 
a period of presumptive eligibility the taxpayer 
must express a reasonable expectation and in-
tent that the taxpayer will continue to be eligi-
ble with respect to such specified child for at 
least the two months following the month for 
which presumptive eligibility is to be estab-
lished. 
‘‘(C) METHOD
OF
ESTABLISHING
PRE-
SUMPTIVE
ELIGIBILITY.—The Secretary shall 
ensure information to establish presumptive eli-
gibility under this paragraph may be provided 
on the return of tax for the taxable year ending 
before the calendar year which includes the 
month for which such eligibility is to be estab-
lished, through the on-line portal described in 
subsection (e), or in such other manner as the 
Secretary may provide. 
‘‘(D) INCLUSION
OF
AUTOMATIC
GRACE 
PERIODS AND PERIODS OF HARDSHIP.—The pe-
riod of presumptive eligibility shall include any 
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period to which paragraph (1) or (2) of sub-
section (g) applies. 
‘‘(E) AUTOMATIC ELIGIBILITY FOR BIRTH 
OF CHILD.—The Secretary shall issue regula-
tions or other guidance to establish procedures 
pursuant to which, to the maximum extent ad-
ministratively practicable— 
‘‘(i) a parent of a child born during a 
calendar month shall be treated as auto-
matically establishing presumptive eligi-
bility with respect to such child, 
‘‘(ii) the period of such automatic pre-
sumptive eligibility is determined, and 
‘‘(iii) the first monthly advance child 
payment with respect to such child is in-
creased to properly take into account the 
months in the period of such automatic 
presumptive eligibility which precede such 
payment. 
‘‘(F) PRESUMPTIVE
ELIGIBILITY
BASED 
ON
CERTAIN
GOVERNMENT
PROGRAMS.—The 
Secretary shall issue regulations or other guid-
ance to establish procedures under which— 
‘‘(i) based on information provided to 
the Secretary by one or more government 
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entities, a parent or specified relative of a 
child is treated as automatically estab-
lishing presumptive eligibility with respect 
to such child, and 
‘‘(ii) the period for which such auto-
matic presumptive eligibility is determined 
(including any additional circumstances 
under which such period will terminate). 
‘‘(G) 
COORDINATION
WITH
PRESUMP-
TION.—For purposes of determining the status 
of any individual as a specified child for pur-
poses of determining presumptive eligibility 
with respect to any period, section 24A(c) shall 
be applied without regard to paragraph (7) 
thereof. 
‘‘(3) NOTICE OF TERMINATION OF PRESUMP-
TIVE ELIGIBILITY BY REASON OF FAILURE TO MAKE 
ANNUAL RENEWAL.—If a taxpayer’s period of pre-
sumptive eligibility with respect to any specified 
child 
terminates 
by 
reason 
of 
paragraph 
(2)(A)(ii)(III), the Secretary shall provide the tax-
payer a written notice of such termination. 
‘‘(d) DETERMINATION OF REFERENCE MONTH AND 
REFERENCE TAXABLE YEAR.—For purposes of this sec-
tion— 
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‘‘(1) REFERENCE MONTH.—The term ‘reference 
month’ means, with respect to any taxpayer for any 
calendar month, the most recent of— 
‘‘(A) in the case of a taxpayer who filed a 
return of tax for the last taxable year ending 
before such calendar month, the last month of 
such taxable year, 
‘‘(B) in the case of a taxpayer who filed a 
return of tax for the taxable year preceding the 
taxable year described in subparagraph (A), the 
last month of such preceding taxable year, and 
‘‘(C) in the case of a taxpayer who pro-
vides, through a specified alternative mecha-
nism, information which is sufficient to esti-
mate the taxpayer’s monthly advance child pay-
ment for such month, such month. 
‘‘(2) REFERENCE TAXABLE YEAR.—The term 
‘reference taxable year’ means, with respect to any 
taxpayer for any calendar month, the most recent 
of— 
‘‘(A) the taxable year described in subpara-
graph (A) or (B) of paragraph (1), or 
‘‘(B) in the case of a taxpayer who pro-
vides, through a specified alternative mecha-
nism, information which is sufficient to esti-
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mate the taxpayer’s modified adjusted gross in-
come for the taxable year which includes such 
month, such taxable year. 
‘‘(3) AVAILABILITY
OF
INFORMATION.—Any 
month or year referred to in subparagraph (A), (B), 
or (C) of paragraph (1) or subparagraph (A) or (B) 
of paragraph (2) shall not be taken into account in 
determining the reference month or reference tax-
able year with respect to any calendar month unless 
all relevant information with respect to such month 
or year is available to the Secretary and the Sec-
retary has adequate time to make estimates under 
this section on the basis of such information before 
the beginning of such calendar month. 
‘‘(4) TREATMENT OF INSUFFICIENT INFORMA-
TION.—Except as otherwise provided by the Sec-
retary— 
‘‘(A) if a taxpayer is not described in sub-
paragraph (A), (B), or (C) of paragraph (1) 
with respect to any calendar month, the month-
ly advance child payment with respect to such 
taxpayer for such calendar month shall be 
treated as zero unless the Secretary determines 
that the Secretary can make the estimate de-
scribed in subsection (b) on the basis of infor-
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mation known to the Secretary which the Sec-
retary determines is reasonably reliable, and 
‘‘(B) if the taxpayer is not described in 
paragraph (1)(C) and the information on the 
return of tax referred to in subparagraph (A) 
or (B) of paragraph (1) does not establish the 
status of the taxpayer (in the case of a joint re-
turn, either spouse) as having a principal place 
of abode (determined as provided in section 32) 
in the United States or Puerto Rico for more 
than one-half of the reference month, the Sec-
retary shall determine such status based on in-
formation known to the Secretary. 
‘‘(5) TRANSITION RULE.—In any case with re-
spect to which section 24A was not in effect for the 
taxable year described in subparagraph (A), (B), or 
(C) of paragraph (1) (whichever is applicable), sub-
section (b)(1) shall be applied by substituting ‘the 
qualifying children of such taxpayer for the taxable 
year which includes the reference month’ for ‘the 
specified children of such taxpayer for the reference 
month’. 
‘‘(e) ON-LINE INFORMATION PORTAL; SPECIFIED 
ALTERNATIVE MECHANISMS.— 
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‘‘(1) ON-LINE
INFORMATION
PORTAL.—The 
Secretary shall establish an on-line portal which al-
lows taxpayers to— 
‘‘(A) subject to such restrictions as the 
Secretary may provide, elect to begin or cease 
receiving payments under this section, and 
‘‘(B) provide information to the Secretary 
which is relevant in determining the monthly 
advance child payment and the taxpayer’s eligi-
bility for such payment, including information 
regarding— 
‘‘(i) the number of the taxpayer’s 
specified children, including by reason of 
the birth of a child, 
‘‘(ii) the taxpayer’s marital status, 
‘‘(iii) the taxpayer’s modified adjusted 
gross income, 
‘‘(iv) the taxpayer’s principal place of 
abode, and 
‘‘(v) any other factor which the Sec-
retary may provide. 
‘‘(2) SPECIFIED ALTERNATIVE MECHANISM.— 
For purposes of this section, the term ‘specified al-
ternative mechanism’ means the on-line portal estab-
lished under paragraph (1), the on-line portal estab-
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lished under section 7527A, and any other mecha-
nism or method established by the Secretary to allow 
taxpayer’s to provide the information described in 
paragraph (1) (including in connection with the fil-
ing of any return of tax). 
‘‘(3) 
AVAILABILITY
IN
MULTIPLE
LAN-
GUAGES.—The Secretary shall ensure that the on- 
line portal described in paragraph (1) is available in 
multiple languages. 
‘‘(f) SPECIFIED CHILD
OF MORE THAN 1 TAX-
PAYER.— 
‘‘(1) IN GENERAL.—In the event that (without 
regard to this paragraph) a period of presumptive 
eligibility with respect to the same specified child 
would exist for more than 1 taxpayer at the same 
time— 
‘‘(A) except as otherwise provided in this 
section or by the Secretary, a period of pre-
sumptive eligibility shall exist only respect to 
the taxpayer with the most recent reference 
month, 
‘‘(B) the Secretary shall establish proce-
dures under which the Secretary expeditiously 
adjudicates taxpayers’ competing claims of pre-
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sumptive eligibility with respect to the same 
child, and 
‘‘(C) the Secretary shall notify any tax-
payer of the termination of a period of pre-
sumptive eligibility pursuant to this subsection. 
‘‘(2) PROVISIONS
RELATED
TO
ADJUDICA-
TION.— 
‘‘(A) EXPEDITED
PROCESS; APPEALS.— 
The procedures established under paragraph 
(1)(B) shall include— 
‘‘(i) an expedited process for tax-
payers who meet such requirements as the 
Secretary may establish for such expedited 
process, and 
‘‘(ii) procedures for adjudicating an 
appeal of an adverse decision. 
‘‘(B) INFORMATION RECEIPT AND COORDI-
NATION.—The Secretary may enter into agree-
ments to receive information from, and other-
wise coordinate with— 
‘‘(i) Federal agencies (including the 
Social Security Administration and the De-
partment of Agriculture), 
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‘‘(ii) any State, local government, 
Tribal government, or possession of the 
United States, and 
‘‘(iii) any other individual or entity 
that the Secretary determines to be appro-
priate for purposes of adjudicating a com-
peting claim described in paragraph (1). 
‘‘(C) ADJUDICATION NOT TREATED AS AS-
SESSMENT.—An adjudication under the proce-
dures established under paragraph (1)(B) (in-
cluding the adjudication of any appeal) shall 
not be treated as an assessment described in 
section 6201. 
‘‘(D) ADJUDICATION NOT TREATED AS IN-
SPECTION
OF
TAXPAYER’S
BOOKS
OF
AC-
COUNT.—The inspection of a taxpayer’s books 
of account in connection with any adjudication 
under the procedures established under para-
graph (1)(B) (including the adjudication of any 
appeal) shall not be treated as an examination 
or inspection of a taxpayer’s books of account 
for purposes of section 7605(b). 
‘‘(3) RETROACTIVE PAYMENTS.—If, pursuant to 
the procedures established under paragraph (1)(B), 
the Secretary determines that a child is a specified 
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child of a taxpayer and the Secretary did not make 
payments to such taxpayer with respect to such child 
for any portion of the period during which the deter-
mination was made, the Secretary may make a one- 
time payment to the taxpayer with respect to which 
such child is the specified child in an amount equal 
to the aggregate amount by which the monthly ad-
vance child payments to such taxpayer would have 
increased during such period if such determination 
had been made immediately. 
‘‘(4) RECAPTURE OF PAYMENTS.—If, pursuant 
to the procedures established under paragraph 
(1)(B), the Secretary makes payments with respect 
to the child during the period during which the de-
termination is made— 
‘‘(A) the Secretary shall provide each tax-
payer which receives such payments notice that 
such payments may be subject to recapture, 
and 
‘‘(B) upon making such determination, the 
Secretary shall determine on the basis of the 
facts and circumstances of each such taxpayer 
whether any such payments should be subject 
to recapture and shall so notify each such tax-
payer. 
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‘‘(g) RULES RELATED
TO GRACE PERIODS
AND 
HARDSHIPS.— 
‘‘(1) AUTOMATIC GRACE PERIOD.— 
‘‘(A) IN GENERAL.—Notwithstanding sub-
section (f), in the case of any failure or delay 
in establishing a period of presumptive eligi-
bility with respect to which the taxpayer elects 
the application of this subparagraph, credit 
under section 24A or retroactive payment under 
this section (similar to the payment described in 
subsection (f)(3)) shall be allowed or made with 
respect to so much of the period of such failure 
or delay as does not exceed 3 months. The pre-
ceding sentence shall not apply if the Secretary 
determines that such failure or delay was due 
to fraud or reckless or intentional disregard of 
rules and regulations. 
‘‘(B) 
LIMITATION.—Subparagraph 
(A) 
shall not apply with respect to any taxpayer 
more than once during any 36-month period. 
‘‘(2) HARDSHIP.—Notwithstanding subsection 
(f), if the Secretary determines that a failure or 
delay in establishing a period of presumptive eligi-
bility with respect to any specified child was due to 
domestic violence, serious illness, natural disaster, or 
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any other hardship, credit under section 24A or ret-
roactive payment under this section (similar to the 
payment described in subsection (f)(3)) shall be al-
lowed or made with respect to so much of the period 
of such failure or delay as does not exceed 6 months. 
‘‘(h) PROVISIONS RELATED TO FORM, MANNER, AND 
TREATMENT OF PAYMENTS.— 
‘‘(1) APPLICATION OF ELECTRONIC FUNDS PAY-
MENT REQUIREMENT.—The payments made by the 
Secretary under subsection (a) 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 title. 
‘‘(2) 
DELIVERY
OF
PAYMENTS.—Notwith-
standing any other provision of law, the Secretary 
may certify and disburse refunds payable under this 
section electronically to— 
‘‘(A) any account to which the payee au-
thorized, on or after January 1, 2023, the deliv-
ery of a refund of taxes under this title or of 
a Federal payment (as defined in section 3332 
of title 31, United States Code), 
‘‘(B) any account belonging to a payee 
from which that individual, on or after January 
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1, 2023, made a payment of taxes under this 
title, or 
‘‘(C) any Treasury-sponsored account (as 
defined in section 208.2 of title 31, Code of 
Federal Regulations). 
‘‘(3) WAIVER
OF
CERTAIN
RULES.—Notwith-
standing section 3325 of title 31, United States 
Code, or any other provision of law, with respect to 
any payment of a refund under this section, a dis-
bursing official in the executive branch of the United 
States Government may modify payment information 
received from an officer or employee described in 
section 3325(a)(1)(B) of such title for the purpose 
of facilitating the accurate and efficient delivery of 
such payment. Except in cases of fraud or reckless 
neglect, no liability under section 3325, 3527, 3528, 
or 3529 of title 31, United States Code, shall be im-
posed with respect to payments made under this 
paragraph. 
‘‘(4) EXCEPTION
FROM
REDUCTION
OR
OFF-
SET.—Any applicable payment (as defined in para-
graph (5)(E)(iii)) shall not be— 
‘‘(A) subject to reduction or offset pursu-
ant to section 3716 or 3720A of title 31, 
United States Code, 
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‘‘(B) subject to reduction or offset pursu-
ant to subsection (c), (d), (e), or (f) of section 
6402, or 
‘‘(C) reduced or offset by other assessed 
Federal taxes that would otherwise be subject 
to levy or collection. 
‘‘(5) ASSIGNMENT OF BENEFITS.— 
‘‘(A) IN GENERAL.—The right of any per-
son to any applicable payment shall not be 
transferable or assignable, at law or in equity, 
and no applicable payment shall be subject to, 
execution, levy, attachment, garnishment, or 
other legal process, or the operation of any 
bankruptcy or insolvency law. 
‘‘(B) ENCODING
OF
PAYMENTS.—In the 
case of an applicable payment described in sub-
paragraph (E)(iii)(I) that is paid electronically 
by direct deposit through the Automated Clear-
ing House (ACH) network, the Secretary of the 
Treasury (or the Secretary’s delegate) shall— 
‘‘(i) issue the payment using a unique 
identifier that is reasonably sufficient to 
allow a financial institution to identify the 
payment as an applicable payment, and 
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‘‘(ii) further encode the payment pur-
suant to the same specifications as re-
quired for a benefit payment defined in 
section 212.3 of title 31, Code of Federal 
Regulations. 
‘‘(C) GARNISHMENT.— 
‘‘(i) 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 (B), a financial institution 
shall follow the requirements and proce-
dures set forth in part 212 of title 31, 
Code of Federal Regulations, except— 
‘‘(I) 
notwithstanding 
section 
212.4 of title 31, Code of Federal 
Regulations (and except as provided 
in subclause (II)), a financial institu-
tion shall not fail to follow the proce-
dures of sections 212.5 and 212.6 of 
such title with respect to a garnish-
ment order merely because such order 
has attached, or includes, a notice of 
right to garnish federal benefits issued 
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by a State child support enforcement 
agency, and 
‘‘(II) a financial institution shall 
not, with regard to any applicable 
payment, be required to provide the 
notice referenced in sections 212.6 
and 212.7 of title 31, Code of Federal 
Regulations. 
‘‘(ii) OTHER PAYMENTS.—In the case 
of a garnishment order (other than an 
order that has been served by the United 
States) that has been received by a finan-
cial institution and that applies to an ac-
count into which an applicable payment 
that has not been encoded as provided in 
subparagraph (B) has been deposited elec-
tronically 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 period, the financial 
institution, upon the request of the account 
holder, shall treat the amount of the funds 
in the account at the time of the request, 
up to the amount of the applicable pay-
ment (in addition to any amounts other-
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wise protected under part 212 of title 31, 
Code of Federal Regulations), as exempt 
from a garnishment order without requir-
ing the consent of the party serving the 
garnishment order or the judgment cred-
itor. 
‘‘(iii) LIABILITY.—A financial institu-
tion that acts in good faith in reliance on 
clauses (i) or (ii) shall not be subject to li-
ability or regulatory action under any Fed-
eral or State law, regulation, court or other 
order, or regulatory interpretation for ac-
tions concerning any applicable payments. 
‘‘(D) NO
RECLAMATION
RIGHTS.—This 
paragraph shall not alter the status of applica-
ble payments as tax refunds or other nonbenefit 
payments for purpose of any reclamation rights 
of the Department of the Treasury or the Inter-
nal Revenue Service as per part 210 of title 31, 
Code of Federal Regulations. 
‘‘(E) DEFINITIONS.—For purposes of this 
paragraph— 
‘‘(i) ACCOUNT
HOLDER.—The term 
‘account holder’ means a natural person 
whose name appears in a financial institu-
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tion’s records as the direct or beneficial 
owner of an account. 
‘‘(ii) ACCOUNT
REVIEW.—The term 
‘account review’ means the process of ex-
amining deposits in an account to deter-
mine if an applicable payment has been de-
posited into the account during the 
lookback period. The financial institution 
shall perform the account review following 
the procedures outlined in section 212.5 of 
title 31, Code of Federal Regulations and 
in accordance with the requirements of sec-
tion 212.6 of title 31, Code of Federal 
Regulations. 
‘‘(iii) APPLICABLE
PAYMENT.—The 
term ‘applicable payment’ means— 
‘‘(I) any payment made to an in-
dividual under this section (other than 
any payment made pursuant to para-
graph (6)), 
‘‘(II) any advance payment made 
by a possession of the United States 
with a mirror code tax system (as de-
fined in section 24(h)) pursuant to an 
election 
under 
paragraph 
(6)(B) 
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which corresponds to a payment de-
scribed in subclause (I), and 
‘‘(III) 
any 
advance 
payment 
made by American Samoa pursuant to 
a program for making such payments 
which is described in paragraph 
(6)(C)(ii). 
‘‘(iv) GARNISHMENT.—The term ‘gar-
nishment’ means execution, levy, attach-
ment, garnishment, or other legal process. 
‘‘(v) 
GARNISHMENT
ORDER.—The 
term ‘garnishment order’ means a writ, 
order, notice, summons, judgment, levy, or 
similar written instruction issued by a 
court, a State or State agency, a munici-
pality or municipal corporation, or a State 
child support enforcement agency, includ-
ing a lien arising by operation of law for 
overdue child support or an order to freeze 
the assets in an account, to effect a gar-
nishment against a debtor. 
‘‘(vi) LOOKBACK PERIOD.—The term 
‘lookback period’ means the two month pe-
riod that begins on the date preceding the 
date of account review and ends on the 
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corresponding date of the month two 
months earlier, or on the last date of the 
month two months earlier if the cor-
responding date does not exist. 
‘‘(6) APPLICATION OF ADVANCE PAYMENTS IN 
THE POSSESSIONS OF THE UNITED STATES.— 
‘‘(A) PUERTO RICO.— 
‘‘(i) For application of child tax credit 
to residents of Puerto Rico, see section 
24A(d). 
‘‘(ii) For application of monthly ad-
vance child payments to residents of Puer-
to Rico, see subsection (b)(4). 
‘‘(B) MIRROR CODE POSSESSIONS.—In the 
case of any possession of the United States with 
a mirror code tax system (as defined in section 
24A(h)(1)(C)), 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 posses-
sion elects to have this section be so treated. 
‘‘(C) ADMINISTRATIVE EXPENSES OF AD-
VANCE PAYMENTS.— 
‘‘(i) MIRROR CODE POSSESSIONS.—In 
the case of any possession described in 
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subparagraph (B) which makes the elec-
tion described in such subparagraph, the 
amount otherwise paid by the Secretary to 
such 
possession 
under 
section 
24A(h)(1)(A) with respect to taxable years 
beginning in 2024, 2025, and 2026 shall 
each be increased by $300,000 if such pos-
session has a plan, which has been ap-
proved by the Secretary, for making 
monthly advance child payments consistent 
with such election. 
‘‘(ii) AMERICAN SAMOA.—The amount 
otherwise paid by the Secretary to Amer-
ican Samoa under subparagraph (A) of 
section 24A(h)(3) with respect to taxable 
years beginning in 2024, 2025, and 2026 
shall each be increased by $300,000 if the 
plan described in subparagraph (B) of 
such section includes a program, which has 
been approved by the Secretary, for mak-
ing monthly advance child payments under 
rules similar to the rules of this section. 
‘‘(iii) TIMING
OF
PAYMENT.—The 
Secretary may pay, upon the request of the 
possession of the United States to which 
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the period at the end of subparagraph (Z) and in-
serting ‘‘, and’’, and by adding at the end the fol-
lowing new subparagraph: 
‘‘(AA) section 24A(g)(2) (relating to recap-
ture of certain monthly advance child pay-
ments).’’. 
(2) Section 152(f)(6)(B)(ii) is amended to read 
as follows: 
‘‘(ii) the credits under sections 24, 
24A, and 24B and the payments under 
sections 7527A and 7527B,’’. 
(3) Section 3402(f)(1)(C) is amended by insert-
ing ‘‘or section 24A (determined after application of 
subsection (g) thereof)’’ after ‘‘section 24 (deter-
mined after application of subsection (j) thereof)’’. 
(4) Section 6103(l)(13)(A)(v) is amended by in-
sert ‘‘or section 24A, as the case may be’’ after 
‘‘section 24’’. 
(5) Section 6211(b)(4)(A) is amended by insert-
ing ‘‘24A by reason of subsection (d) thereof,’’ after 
‘‘24 by reason of subsections (d) and (i)(1) there-
of,’’. 
(6) Section 6213(g)(2)(I) is amended by insert-
ing ‘‘or section 24A(e) (relating to monthly child tax 
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credit)’’ after ‘‘section 24(e) (relating to child tax 
credit)’’. 
(7) Section 6213(g)(2)(L) is amended by insert-
ing ‘‘24A,’’ after ‘‘24,’’. 
(8) Section 6213(g)(2)(P) is amended— 
(A) by inserting ‘‘or 24A(f)(2)’’ after ‘‘sec-
tion 24(g)(2)’’, 
(B) by inserting ‘‘or 24A’’ after ‘‘under 
section 24’’, and 
(C) by striking ‘‘subsection (g)(1) thereof’’ 
and inserting ‘‘section 24(g)(1) or section 
24A(f)(1), respectively’’. 
(9) Section 6695(g)(2) is amended by inserting 
‘‘24A,’’ after ‘‘24,’’. 
(10) Paragraph (2) of section 1324(b) of title 
31, United States Code, as amended by the pre-
ceding provisions of this Act, is amended— 
(A) by inserting ‘‘24A,’’ after ‘‘24,’’, and 
(B) by inserting ‘‘7527B,’’ after ‘‘7527A,’’. 
(11) The table of sections for subpart A of part 
IV of subchapter A of chapter 1 is amended by in-
serting after the item relating to section 24 the fol-
lowing new items: 
‘‘Sec. 24A. Monthly child tax credit. 
‘‘Sec. 24B. Credit for certain other dependents.’’. 
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