Page:United States Statutes at Large Volume 112 Part 1.djvu/850

 112 STAT. 824 PUBLIC LAW 105-206—JULY 22, 1998 of the 1986 Code is amended by striking "The term 'eligible individual' does not include any individual who does not include on the return of tax for the taxable year—" and inserting "No credit shall be allowed under this section to an eligible individual who does not include on the return of tax for the taxable year—". (b) IDENTIFICATION REQUIREMENT FOR QUALIFYING CHILDREN UNDER EARNED INCOME CREDIT.— (1) IN GENERAL.— Clause (i) of section 32(c)(3)(D) of the 1986 Code is amended to read as follows: "(i) IN GENERAL. —A qualifying child shall not be taken into account under subsection (b) unless the taxpayer includes the name, age, and TIN of the qualifying child on the return of tax for the taxable year. ". (2) INDIVIDUALS WHO DO NOT INCLUDE TIN, ETC., OF ANY QUALIFYING CHILD. —Paragraph (1) of section 32(c) of the 1986 Code is amended by adding at the end the following new subparagraph: "(G) INDIVIDUALS WHO DO NOT INCLUDE TIN, ETC., OF ANY QUALIFYING CHILD.— No credit shall be allowed under this section to any eligible individual who has one or more qualifying children if no qualifying child of such individual is taken into account under subsection (b) by reason of paragraph (3)(D).". (3) CONFORMING AMENDMENT. — Subparagraph (A) of section 32(c)(3) is amended by inserting "and" at the end of clause (ii), by striking ", and" at the end of clause (iii) and inserting a period, and by striking clause (iv). 26 USC 32 note. (c) EFFECTIVE DATES.— (1) ELIGIBLE INDIVIDUALS. — The amendment made by subsection (a) shall take effect as if included in the amendments made by section 451 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. (2) QUALIFYING CHILDREN.— The amendments made by subsection (b) shall take effect as if included in the amendments made by section 11111 of Revenue Reconciliation Act of 1990. SEC. 6022. AMENDMENT RELATED TO TAX REFORM ACT OF 1986. (a) IN GENERAL. —Section 6401(b)(1) of the 1986 Code is amended by striking "and D" and inserting "D, and G". 26 USC 6401 (b) EFFECTIVE DATE.— The amendment made by subsection (a) note. shall take effect as if included in the amendments made by section 701(!>) of the Tax Reform Act of 1986. SEC. 6023. MISCELLANEOUS CLERICAL AND DEADWOOD CHANGES. (1) The heading for subparagraph (B) of section 45A(b)(l) of the 1986 Code is amended by striking "TARGETED JOBS CREDIT" and inserting "WORK OPPORTUNITY CREDIT". (2) The subsection heading for section 59(b) of the 1986 Code is amended by striking "SECTION 936 CREDIT" and inserting "CREDITS UNDER SECTION 30A OR 936". (3) Subsection (n) of section 72 of the 1986 Code is amended by inserting "(as in effect on the day before the date of the enactment of the Small Business Job Protection Act of 1996)" after "section 101(b)(2)(D)". (4) Subparagraph (A) of section 72(t)(3) of the 1986 Code is amended by striking "(A)(v)," and inserting "(A)(v)".

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