fore the date on which payment of such tax is due, no 
payment shall be made under subsection (a) to such tax-
payer during the period beginning on such date and end-
ing with the end of the 2-year period which begins on the 
date that such tax liability (and any interest or penalties 
in connection with such liability) has been paid in full.’’. 
(2) COORDINATION WITH CREDIT.—Section 32 
of such Code, as amended by subsection (f), is 
amended by inserting after subsection (g) the fol-
lowing new subsection: 
‘‘(h) COORDINATION WITH ADVANCE PAYMENT OF 
CREDIT.—With respect to any taxable year, the amount 
which would (but for this subsection) be allowed as a cred-
it to the taxpayer under this section shall be reduced (but 
not below zero) by the aggregate payments made under 
section 7531 to such taxpayer for such taxable year.’’. 
(3) ONE-ON-ONE
CONSULTATIONS.—The Sec-
retary of the Treasury (or the Secretary’s delegate) 
shall ensure that in-person, telephonic, and virtual 
one-on-one consultations between taxpayers and the 
Internal Revenue Service are available to assist tax-
payers at all times during regular business hours 
(and, in the case of in-person consultations, at all 
taxpayer assistance centers of the Internal Revenue 
Service) in determining— 
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(A) their eligibility for the advance pay-
ment program established under section 7531, 
(B) the amount of the monthly payment 
for which the taxpayer is eligible under such 
program, 
(C) the circumstances or changes in cir-
cumstances which, based on the particular char-
acteristics of such taxpayer, are most likely to 
result in excess payments to such taxpayer 
which would be subject to recapture under sec-
tion 7531(f), and 
(D) such other matters as such Secretary 
or delegate determines appropriate. 
(4) ON-LINE
PORTAL.—The Secretary of the 
Treasury (or the Secretary’s delegate) shall establish 
an on-line portal which allows taxpayers to— 
(A) elect to receive advance monthly pay-
ments under section 7531, including deter-
mining the estimated amount described in sub-
section (b) of such section and determining the 
amount of such monthly payments, 
(B) report changes in circumstances and 
modify the amount of future advance monthly 
payments under such section, and 
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(C) stop future advance monthly payments 
under such section and pay back any advance 
monthly payments. 
(5) CLERICAL AMENDMENT.—The table of sec-
tions for chapter 77 of such Code is amended by 
adding at the end the following new item: 
‘‘Sec. 7531. Advance payment of earned income credit; earned income savings 
accounts.’’. 
(h) OUTREACH PILOT PROGRAM.— 
(1) IN GENERAL.—Not later than 1 year after 
the date of the enactment of this Act, the Secretary 
of the Treasury (or the Secretary’s designee) shall 
establish a program to educate taxpayers regarding 
the availability of the earned income tax credit and 
the advance monthly payments of such credit. Pur-
suant to such program— 
(A) EITC EDUCATIONAL LETTERS.—The 
Secretary (or designee) shall provide a written 
notice describing the earned income tax credit, 
the qualifications for receiving such credit, and 
the program for the advance payment of such 
credit to each taxpayer that the Secretary (or 
designee) determines is likely to qualify for such 
credit. 
(B) DISTRICT OFFICE WORKSHOPS.—Each 
district office of the Internal Revenue Service 
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shall provide workshops and seminars to assist 
and educate taxpayers regarding the earned in-
come tax credit and the program to provide ad-
vance monthly payments of such credit. 
(C) QUARTERLY REMINDERS.—The Inter-
nal Revenue Service shall provide written re-
minders each calendar quarter to taxpayers 
participating in the program to provide advance 
monthly payments of the earned income tax 
credit that the amount of such payments are 
determined on the basis of estimates based on 
information previously provided by the tax-
payer, that the taxpayer is responsible for re-
paying any amounts received that are in excess 
of the actual amount of the earned income tax 
credit, and that the taxpayer should review all 
the facts and circumstances that may affect the 
amount of the earned income tax credit of the 
taxpayer which the taxpayer is receiving in ad-
vance. 
(2) TERMINATION.—The program established 
under paragraph (1) shall terminate at the close of 
the 10-year period beginning on the date that such 
program is established by the Secretary (or des-
ignee). 
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(3) REPORT
ON
EFFECTIVENESS
OF
PRO-
GRAM.—On the date which is 5 years after the es-
tablishment of the program under paragraph (1), 
the Secretary shall submit to Congress a report eval-
uating the effectiveness of the program, including a 
detailed examination of the effectiveness of each of 
the initiatives described in subparagraphs (A), (B), 
and (C) of paragraph (1). 
(i) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2020. 
Æ 
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