Page:United States Statutes at Large Volume 104 Part 2.djvu/822

 104 STAT. 1388-414 PUBLIC LAW 101-508 —NOV. 5, 1990 26 USC 21 note. 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 sillowed 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. SEC. 11115. EXCLUSION FROM INCOME AND RESOURCES OF EARNED INCOME TAX CREDIT UNDER TITLES IV, XVI, AND XIX OF THE SOCIAL SECURITY ACT. (a) EXCLUSIONS UNDER TITLE IV.— (1) EXCLUSIONS FROM RESOURCES. —Section 402(a)(7)(B) of the Social Security Act (42 U.S.C. 602(a)(7)(B)) is amended— (A) by striking "or" before "(iii)"; and (B) by inserting ", or (iv) for the month of receipt and the following month, any refund of Federal income taxes made to such family by resison of section 32 of the Internal Revenue Code of 1986 (relating to earned income credit), and any payment made to such family by an employer under section 3507 of such Code (relating to advance pay- ment of earned income credit)" before the semicolon. (2) EJXCLUSIONS FROM INCOME.— Section 402(a)(18) of the Social Security Act (42 U.S.C. 602(a)(18)) is amended by inserting "or 8(A)(viii)" after "other than paragraph 8(A)(v)". (b) EXCLUSIONS UNDER TITLE XVI.— (1) EXCLUSIONS FROM INCOME.— Section 1612(b) of the Social Security Act (42 U.S.C. 1382aa))), as amended by sections 5031(a) and 5035(a) of this Act, is amended— (A) by striking "and" at the end of paragraph (17); (B) by striking the period at the end of paragraph (18) and inserting "; and"; and (C) by adding at the end the following: "(19) any refund of Federal income tsixes made to such individual (or such spouse) by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit), and any payment made to such individual (or such spouse) by an employer under section 3507 of such Code (relating to advance payment of earned income credit).". (2) EXCLUSIONS FROM RESOURCES. — Section 1613(a) of the Social Security Act (42 U.S.C. 1382b(a)), as amended by sections 5031(b) and 50350)) of this Act, is amended— (A) by striking "and" at the end of paragraph (8); (B) by striking the period at the end of paragraph (9) and inserting "; and"; and (C) by adding at the end the following new paragraph: "(10) for the month of receipt and the following month, any refund of Federal income taxes made to such individual (or such spouse) by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit), and any payment made to such individual (or such spouse) by an employer under

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