I 
116TH CONGRESS 
1ST SESSION H. R. 5296 
To amend the Internal Revenue Code of 1986 to provide an election to 
advance future child tax credits in the year of birth or adoption. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 4, 2019 
Mr. ALLRED (for himself, Ms. STEFANIK, Mr. CUNNINGHAM, Ms. HERRERA 
BEUTLER, Mr. VAN DREW, Mr. GONZALEZ of Ohio, Mr. GOTTHEIMER, 
and Mr. STEIL) introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
an election to advance future child tax credits in the 
year of birth or adoption. 
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 ‘‘Advancing Support 
for Working Families Act’’. 
SEC. 2. ELECTION TO ADVANCE CHILD TAX CREDIT. 
(a) IN GENERAL.—Section 24 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
‘‘(i) ELECTION FOR ADVANCED CREDIT IN YEAR OF 
BIRTH OR ADOPTION.— 
‘‘(1) IN GENERAL.—In the case of a taxpayer 
who makes an election under this subsection with re-
spect to any applicable qualifying child— 
‘‘(A) the amount of the credit allowed 
under subsection (a) with respect to such appli-
cable qualifying child for the taxable year in 
which such applicable qualifying child is born or 
adopted shall be increased by the applicable 
amount, and 
‘‘(B) the amount determined under sub-
section (d) shall be increased by the amount of 
credit allowed to the taxpayer under this section 
by reason of subparagraph (A). 
No election may be made under this subsection with 
respect to an applicable qualifying child unless the 
applicable qualifying child is alive at the time the 
election is made. 
‘‘(2) OFFSETTING REDUCTION.— 
‘‘(A) IN GENERAL.—Except as otherwise 
provided in this paragraph, if the amount of the 
credit allowed to the taxpayer under subsection 
(a) is increased under paragraph (1), the tax 
imposed by this chapter shall be increased by 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
poses of subparagraph (B)(ii)) by 1 
year. 
‘‘(II) TAXPAYER DESCRIBED.—A 
taxpayer is described in this subclause 
for any taxable year if the earned in-
come amount of the taxpayer for such 
taxable year is more than 20 percent 
less than the earned income amount 
of the taxpayer for the preceding tax-
able year and the taxpayer makes an 
election under this clause. The Sec-
retary shall promulgate rules for cal-
culating differences in the earned in-
come amount of any taxpayer whose 
filing status is not the same as such 
taxpayer’s filing status in the pre-
ceding taxable year. 
‘‘(III) ELECTION.—An election 
made under this clause shall apply to 
all applicable qualifying children of 
the taxpayer with respect to whom an 
increase is allowed under this sub-
section and may not be made with re-
spect to more than 3 taxable years in 
any offset period. 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
‘‘(D) JOINT RETURNS.—In the case of an 
increase in credit allowed under paragraph (1) 
with respect to a joint return, half of such in-
crease shall be treated as having been allowed 
to each individual filing such return for pur-
poses of this paragraph. 
‘‘(E) RETURN REQUIREMENT.—If the tax 
imposed by this chapter for the taxable year is 
increased under this paragraph, the taxpayer 
shall, notwithstanding section 6012, be required 
to file a return with respect to the taxes im-
posed under this subtitle. 
‘‘(F) OFFSET PERIOD.— 
‘‘(i) IN
GENERAL.—Except as pro-
vided in subparagraph (C)(ii), the term 
‘offset period’ means, with respect to any 
increase under this paragraph, the 10 tax-
able years beginning with the taxable year 
in which the applicable qualifying child is 
born or adopted. 
‘‘(ii) SPECIAL RULE.—In the case of a 
qualifying child who is adopted by the tax-
payer and who is over the age of 5 on the 
date the adoption becomes final, the num-
ber of taxable years in the offset period 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
shall be reduced by 1 year for each year by 
which the age attained by the qualifying 
child on the date the adoption becomes 
final is over the age of 5. 
‘‘(3) ELECTION TO CLAIM CREDIT ON PRIOR 
YEAR RETURN.—In the case of an applicable quali-
fying child born or adopted after the date that is 
120 days after the date of the enactment of this 
subsection, a taxpayer may elect to treat such child 
as born or adopted on December 31 of the calendar 
year preceding such birth or adoption for purposes 
of this section. 
‘‘(4) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) APPLICABLE
QUALIFYING
CHILD.— 
The term ‘applicable qualifying child’ means 
any qualifying child other than an eligible foster 
child (as defined in section 152(f)(1)(C)). 
‘‘(B) APPLICABLE AMOUNT.— 
‘‘(i) IN
GENERAL.—The applicable 
amount is the amount, not to exceed the 
maximum credit amount, elected by the 
taxpayer. 
‘‘(ii) MAXIMUM CREDIT AMOUNT.— 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
‘‘(I) IN
GENERAL.—The max-
imum credit amount is $5,000. 
‘‘(II) SPECIAL
RULE
FOR
CER-
TAIN
ADOPTED
CHILDREN.—In the 
case of a qualifying child who is 
adopted by the taxpayer and who is 
over the age of 5 on the date the 
adoption becomes final, the maximum 
credit amount shall be reduced by 
$500 for each year by which the age 
attained by the qualifying child on the 
date the adoption becomes final is 
over the age of 5. 
‘‘(C) EARNED
INCOME
AMOUNT.—The 
term ‘earned income amount’ means the 
amount of earned income (within the meaning 
of section 32) which is taken into account in 
computing taxable income for the taxable year. 
For purposes of the preceding sentence, any 
amount excluded from gross income by reason 
of section 112 shall be treated as earned income 
which is taken into account in computing tax-
able income for the taxable year. 
‘‘(5) SPECIAL RULE FOR CERTAIN LOW-INCOME 
INDIVIDUALS.— 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
‘‘(A) IN GENERAL.—In the case of a tax-
payer described in subparagraph (B)— 
‘‘(i) the applicable amount shall not 
exceed the lesser of— 
‘‘(I) the maximum credit amount, 
or 
‘‘(II) the applicable percentage of 
the earned income amount of the tax-
payer for the taxable year, and 
‘‘(ii) paragraph (2)(F) shall be ap-
plied— 
‘‘(I) by substituting ‘15 taxable 
years’ for ‘10 taxable years’ in clause 
(i) thereof, and 
‘‘(II) by substituting ‘age of 0’ 
for ‘age of 5’ each place it appears in 
clause (ii). 
‘‘(B) TAXPAYER DESCRIBED.—A taxpayer 
is described in this subparagraph if the increase 
in credits allowed under subpart C for the tax-
able year by reason of subsection (d)(1) (deter-
mined without regard to paragraph (1)(B)) is 
less than the amount that would be so deter-
mined if subsection (d)(1) were applied without 
regard to subparagraph (B) thereof. 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
‘‘(C) 
APPLICABLE
PERCENTAGE.—For 
purposes of subparagraph (A)— 
‘‘(i) IN
GENERAL.—The applicable 
percentage is 25 percent. 
‘‘(ii) SPECIAL
RULE
FOR
CERTAIN 
ADOPTED
CHILDREN.—In the case of a 
qualifying child who is adopted by the tax-
payer and who is over the age of 5 on the 
date the adoption becomes final, the appli-
cable percentage shall be reduced by 2.5 
percentage points for each year by which 
the age attained by the qualifying child on 
the date the adoption becomes final is over 
the age of 5. 
‘‘(6) SPECIAL RULE FOR YEAR OF BIRTH OR 
ADOPTION.— 
‘‘(A) IN GENERAL.—In the case of a quali-
fying child who is born or adopted during the 
taxable year and with respect to whom an elec-
tion is made under this subsection— 
‘‘(i) subsection (h)(7) shall not apply, 
and 
‘‘(ii) no credit shall be allowed under 
this section with respect to such qualifying 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
child unless the taxpayer includes one of 
the following: 
‘‘(I) In the case of a qualifying 
child who is adopted, the adoption 
taxpayer identification number of such 
child. 
‘‘(II) A social security number 
(within the meaning of subsection 
(h)(7)) of such child. 
‘‘(III) Such documentation as de-
termined by the Secretary as appro-
priate to establish that the qualifying 
child qualifies for a social security 
number (within the meaning of sub-
section (h)(7)). 
‘‘(B) ACCELERATION.— 
‘‘(i) IN
GENERAL.—In any case in 
which a taxpayer does not include a social 
security number (within the meaning of 
subsection (h)(7)) of a qualifying child 
with respect to whom an election is made 
under this subsection on the return of tax 
for the taxable year of birth or adoption— 
‘‘(I) the tax imposed by this 
chapter for the taxable year suc-
VerDate Sep 11 2014 
04:26 Dec 13, 2019
Jkt 099200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
‘‘(7) ADMINISTRATION
AND
REGULATIONS.— 
The Secretary shall take such steps as necessary, in-
cluding through regulations and other guidance, in 
order to— 
‘‘(A) enable and encourage taxpayers to 
claim an increased credit under this subsection 
as soon as practical after the birth or adoption 
of a child, including through a process available 
on the internet, 
‘‘(B) expedite the processing of refunds in 
connection with an election to claim the in-
creased credit on a prior year return under 
paragraph (3), 
‘‘(C) prevent fraud and abuse of the in-
creased credit, including, if necessary, through 
the submission of additional third party infor-
mation related to the birth or adoption of a 
child with respect to whom an increased credit 
is claimed under this subsection, and 
‘‘(D) provide annual information to elect-
ing taxpayers relating to outstanding liability 
with respect to offsetting reductions under 
paragraph (2).’’. 
(b) CREDITS NOT ALLOWED AGAINST OFFSET.— 
Section 26(b)(2) of the Internal Revenue Code of 1986 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
is amended by striking ‘‘and’’ at the end of subparagraph 
(X), by striking the period at the end of subparagraph 
(Y) and inserting ‘‘, and’’, and by adding at the end the 
following new subparagraph: 
‘‘(Z) section 24(i)(2) (relating to offset of 
advanced child tax credit in year of birth or 
adoption).’’. 
(c) MATH ERROR AUTHORITY.—Section 6213(g)(2) 
of the Internal Revenue Code of 1986 is amended by strik-
ing ‘‘and’’ at the end of subparagraph (P), by striking the 
period at the end of subparagraph (Q) and inserting ‘‘, 
and’’, and by inserting after subparagraph (Q) the fol-
lowing new subparagraph: 
‘‘(R) in the case of a taxpayer to whom 
section 24(i)(2) applies, an omission of correct 
information relating to the amount of any in-
crease allowed under section 24(i), the applica-
ble fraction (as defined in such section) of such 
increase, or the determination of whether the 
taxpayer 
is 
described 
in 
section 
24(i)(2)(C)(ii)(II).’’. 
(d) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00013
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
shall apply to taxable years beginning after Decem-
ber 31, 2019. 
(2) SPECIAL RULE FOR ELECTION TO CLAIM 
CREDIT ON PRIOR YEAR RETURN.—In the case of a 
taxpayer who makes an election under section 
24(i)(3) (as added by subsection (a)) with respect to 
a child born before January 1, 2021 (determined 
without regard to such section), the amendments 
made by this section shall apply to taxable years be-
ginning after December 31, 2018. 
(e) GAO STUDY.— 
(1) IN GENERAL.—Not later than 2 years after 
the date of enactment of this Act, the Comptroller 
General of the United States shall submit to Con-
gress a report on taxpayers making an election 
under section 24(i) of the Internal Revenue Code of 
1986, as added by subsection (a). 
(2) MATTERS
INCLUDED.—The report sub-
mitted under paragraph (1) shall include the fol-
lowing: 
(A) The total number of taxpayers making 
such election for each month during 2019, and 
the average number of days occurring during 
the period beginning on the date on which such 
election is made and ending on the date on 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
which the Secretary of the Treasury (or the 
Secretary’s designee) makes a determination 
that an increase under such section is allowed. 
(B) The total number of taxpayers receiv-
ing an increased credit under such section dur-
ing 2019, and the average number of days oc-
curring during the period beginning on the date 
on which such election is made and ending on 
the date on which any refund related to such 
increase is paid. 
(C) An identification of any excessive delay 
in any of the periods described in subpara-
graphs (A) and (B), and a description of the 
causes for such delay, with recommendations to 
address those excessive delays. 
(D) The total number of taxpayers making 
such election who failed to submit a social secu-
rity number of the qualifying child or such 
other information required pursuant to section 
24(i)(6)(A) of the Internal Revenue Code of 
1986 (as added by subsection (a)), and a de-
scription of the barriers preventing taxpayers 
from meeting such requirements, with rec-
ommendations on how to increase taxpayer 
VerDate Sep 11 2014 
04:18 Dec 10, 2019
Jkt 099200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6201
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS
compliance and address delays caused by other 
State and Federal agencies. 
(E) The total number of elections for 
deferment under section 24(i)(2)(C)(ii) of such 
Code (as added by subsection (a)) and the num-
ber of such elections permitted. 
(F) The total number of taxpayers not re-
quired to make offsetting increases in tax under 
section 24(i)(2)(A) of such Code (as added by 
subsection (a)) due to the death of the applica-
ble qualifying child or the taxpayer and the rev-
enue impact of such exceptions. 
(G) A list of regulatory and legislative op-
tions, determined in consultation with family 
and medical leave experts, on the feasibility of 
expanding Federal tax benefits, including 
through interaction with programs administered 
by States, insurance companies, and employers, 
to support taxpayers who take different types of 
leave to which the Family and Medical Leave 
Act of 1993 (29 U.S.C. 2601 et seq.) applies. 
Æ 
VerDate Sep 11 2014 
04:26 Dec 13, 2019
Jkt 099200
PO 00000
Frm 00016
Fmt 6652
Sfmt 6301
E:\BILLS\H5296.IH
H5296
kjohnson on DSK79L0C42 with BILLS