Study on Earned Income Tax Credit Certification Program. (a) Study.—

Sec. 206. Study on Earned Income Tax Credit Certification Program. (a) Study.—The Internal Revenue Service shall conduct a study, as a part of any program that requires certification (including pre-certification) in order to claim the earned income tax credit under section 32 of the Internal Revenue Code of 1986, on the following matters:(1) The costs (in time and money) incurred by the participants in the program.(2) The administrative costs incurred by the Internal Revenue Service in operating the program.(3) The percentage of individuals included in the program who were not certified for the credit, including the percentage of individuals who were not certified due to—(A) ineligibility for the credit; and(B) failure to complete the requirements for certification.(4) The percentage of individuals to whom paragraph (3)(B) applies who were—(A) otherwise eligible for the credit; and(B) otherwise ineligible for the credit.(5) The percentage of individuals to whom paragraph (3)(B) applies who—(A) did not respond to the request for certification; and(B) responded to such request but otherwise failed to complete the requirements for certification.(6) The reasons—(A) for which individuals described in paragraph (5)(A) did not respond to requests for certification; and(B) for which individuals described in paragraph (5)(B) had difficulty in completing the requirements for certification.(7) The characteristics of those individuals who were denied the credit due to—(A) failure to complete the requirements for certification; and(B) ineligibility for the credit.(8) The impact of the program on non-English speaking participants.(9) The impact of the program on homeless and other highly transient individuals.(b) Report.—118 STAT. 320 (1) Preliminary report.—Not later than July 30, 2004, the Commissioner of the Internal Revenue Service shall submit to Congress a preliminary report on the study conducted under subsection (a).(2) Final report.—Not later than June 30, 2005, the Commissioner of the Internal Revenue Service shall submit to Congress a final report detailing the findings of the study conducted under subsection (a).