Pub. L. 100-435, tit. IV, sec. 402
EXCLUSION FOR ADVANCE PAYMENT OF EARNED INCOME CREDIT.
SEC. 402. EXCLUSION FOR ADVANCE PAYMENT OF EARNED INCOME CREDIT.Section 5(d) (7 U.S.C. 2014(d)) is amended— (1) by striking out “and (13)” and inserting in lieu thereof “(13)”; and (2) by inserting before the period at the end thereof the following: “, (14) any payment made to the household under section 3507 of the Internal Revenue Code of 1986 (relating to advance payment of earned income credit)”.