This bill modifies provisions specifying the date for making refunds of the refundable portion of the child tax credit and the earned income tax credit to provide that no credit or refund of an overpayment resulting from such credits shall be made to a taxpayer before the earlier of the date on which the Internal Revenue Service completes a matching of information relevant to such credits and other wage information, or the 15th day of the second month after the close of the taxable year (i.e., February, for taxable years that are calendar years).
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