Pub. L. 117-2, tit. IX, subtit. G, pt. 3, sec. 9622 (as amended)
TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME CREDIT IN CASE OF QUALIFYING CHILDREN WHO FAIL TO MEET CERTAIN IDENTIFICATION REQUIREMENTS.
SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME CREDIT IN CASE OF QUALIFYING CHILDREN WHO FAIL TO MEET CERTAIN IDENTIFICATION REQUIREMENTS.
(a) [26 U.S.C. 32] In General.—Section 32(c)(1) of the Internal Revenue Code of 1986 is amended by striking subparagraph (F).
(b) [26 U.S.C. 32 note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 3226 U.S.C. 32 note