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Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.
105-206, sec. 6021(b)(3), 112 Stat. 823. As part of this amendment,
section 32(c)(3)(A)(iv) was stricken from the statute.
In addition to amending section 32(c)(3)(A), in 1998 Congress
enacted section 32(c)(1)(G),4 which provides that a taxpayer who has
one or more qualifying children, but does not identify any of them
in accordance with section 32(c)(3)(D), is not entitled to receive
the earned income credit. See RRA 1998 sec. 6021(b)(2), 112 Stat.
824 (adding sec. 32(c)(1)(G)). The 1998 regime emphasized that
although the identification requirement is no longer a specific
element of the definition of a qualifying child, a taxpayer must
nevertheless identify his or her qualifying child as a prerequisite
to receiving the earned income credit. “The bill clarifies that the
identification requirement is a requirement for claiming the EIC
[earned income credit], rather than an element of the definitions of
‘eligible individual’ and ‘qualifying child’.” S. Rept. 105-174, at
200 (1998). The 1998 amendment was effective retroactively as if it
were included in the provisions of OBRA section 11111.
4 Sec. 32(c)(1)(G) provides:
(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).
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Last modified: May 25, 2011