Sec. 12. Earned Income Tax Credit outreach
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/bill/115/hr/5118/ih/section-12·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: To the extent practicable and not otherwise precluded by section 6511, in the case of any taxpayer who, based on information available to the Secretary, did not claim, but may be allowed, a credit under subsection
(a)for a preceding taxable year, the Secretary shall annually provide to each such taxpayer notice that such taxpayer may be eligible to claim such credit. Not earlier than 60 days after providing notice under paragraph
(1)to a taxpayer with respect to a taxable year, if such taxpayer fails to claim the credit under this section for such taxable year, the Secretary shall determine the credit on behalf of the taxpayer. Any refund attributable to such credit shall be— deposited in the USAccount of any dependents of the taxpayer (pro rata in the case of more than one USAccount), or in the case of a taxpayer with dependents who do not have a USAccount or a taxpayer with no dependents, paid directly to the taxpayer. For purposes of this paragraph, the term USAccount shall have the meaning given such term by section 4 of the USAccounts: Investing in America’s Future Act of 2018 . The Secretary shall not collect any overpayment of the credit determined under this paragraph if such overpayment is attributable to an error of the Secretary. .