Pub. L. 101-508, tit. XI, subtit. A, pt. II, sec. 11114
PROGRAM TO INCREASE PUBLIC AWARENESS.
SEC. 11114. PROGRAM TO INCREASE PUBLIC AWARENESS. Not later than the first calendar year following the date of the enactment of this subtitle, the Secretary of the Treasury, or the Secretary’s delegate, shall establish a taxpayer awareness program to inform the taxpaying public of the availability of the credit for dependent care allowed under section 21 of the Internal Revenue Code of 1986 and the earned income credit and child health insurance under section 32 of such Code. Such public awareness program shall be designed to assure that individuals who may be eligible are informed of the availability of such credit and filing procedures. The Secretary shall use appropriate means of communication to carry out the provisions of this section.