114 S1994 IS: Tax Relief And #FixTheTrustFund For Infrastructure Certainty Act of 2015
U.S. Senate
2015-08-05
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.Short title; table of contents
(a)This Act may be cited as the Tax Relief And #FixTheTrustFund For Infrastructure Certainty Act of 2015
or the TRAFFIC Relief Act
. (b)The table of contents of this Act is as follows:Sec. 1. Short title; table of contents.
TITLE I—Fuel Taxes
Sec. 101. Increase in tax on gasoline.
Sec. 102. Increase in tax on diesel fuel and kerosene.
Sec. 103. Allocation in accounts in highway trust fund.
Sec. 104. Floor stocks taxes.
TITLE II—Tax Relief for Working Families
Sec. 201. Permanent extension of and modifications to the child tax credit.
Sec. 202. Permanent extension of modifications to earned income tax credit.
Sec. 203. Strengthening the earned income tax credit.
Sec. 204. Simplifying the earned income tax credit.
<enum>I</enum><header>Fuel Taxes</header>
<section id="id515C01A3C74A4D11B1B21CBB8F78CC2F" section-type="subsequent-section"><enum>101.</enum><header>Increase in tax on gasoline</header>
<subsection id="id4A58C167042C48AB9362D205FD6216DC"><enum>(a)</enum><header>Phased-In Increase</header>
<paragraph id="id87370B8B31684414B249EFBCCA622A94"><enum>(1)</enum><header>In general</header><text>Clause (i) of <external-xref legal-doc="usc" parsable-cite="usc/26/4081">section 4081(a)(2)(A)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>aviation gasoline,</quote> and all that follows and inserting “aviation gasoline—</text> <quoted-block display-inline="no-display-inline" id="idAD474BF6CC8340538CCC8350011D7D69" style="OLC"> <subclause id="idE705137E375548A6B10D55F1DF3202A3"><enum>(I)</enum><text>22.3 cents per gallon in the case of gasoline removed, entered, or sold in calendar year 2016,</text>
</subclause><subclause id="id040B3643D0DE411395288FA6433B263C"><enum>(II)</enum><text>26.3 cents per gallon in the case of gasoline removed, entered, or sold in calendar year 2017,</text> </subclause><subclause id="id9269F3C7AEB4428EB156DEF6F15ABD65"><enum>(III)</enum><text>30.3 cents per gallon in the case of gasoline removed, entered, or sold in calendar year 2018, and</text>
</subclause><subclause id="id2BA20B0DD63043FBA39146898178C66B"><enum>(IV)</enum><text>34.3 cents per gallon in the case of gasoline removed, entered, or sold in calendar years beginning after December 31, 2018,</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="idE619FD82B6EC4B0C99074DAC340CBB0F"><enum>(2)</enum><header>Effective date</header><text>The amendment made by this subsection shall apply to gasoline removed, entered, or sold on or after the first day of the first calendar quarter beginning not less than 60 days after the date of the enactment of this Act.</text>
</paragraph></subsection><subsection id="id64CE692C1607460399783D26F0BC8EFD"><enum>(b)</enum><header>Adjustment for inflation</header>
<paragraph id="idD98EA47E4B524D1B8D137157A2004E36"><enum>(1)</enum><header>In general</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/4081">section 4081(a)</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:</text>
<quoted-block act-name="" id="id25DF430D4C5149BF9ECF98347B0CEBA0" style="OLC">
<subparagraph id="id6D615B66FE694982B2E7214AA9CD3E47"><enum>(E)</enum><header>Adjustment for inflation</header>
<clause id="id9B6392F96D7A423B9C49A2D490B8233A"><enum>(i)</enum><header>In general</header><text>In the case of gasoline removed, entered, or sold in a calendar year after 2019, the 34.3 cents amount in subparagraph (A)(i)(IV) shall be increased by an amount equal to—</text>
<subclause id="id2A3FBF1BC5D34FD2AF70D5EB8308D86D"><enum>(I)</enum><text>such cents amount, multiplied by</text> </subclause><subclause id="id89D8845DE0C54D0592A58AF251973C8D"><enum>(II)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting <quote>calendar year 2018</quote> for <quote>calendar year 1992</quote> in subparagraph (B) thereof.</text>
</subclause></clause><clause id="id8317519B5B2D42A19069AD86C85BF52C"><enum>(ii)</enum><header>Rounding</header><text>If the amount as increased under clause (i) is not a multiple of 0.1 cents, such amount shall be rounded to the nearest multiple of 0.1 cents.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="idA5CB40E259DA499597801F0EBDF472EB"><enum>(2)</enum><header>Effective date</header><text>The amendment made by this subsection shall apply to gasoline removed, entered, or sold after December 31, 2018.</text>
</paragraph></subsection><subsection id="id26DE2340B40A4E2690ABE8C1CCB1065A"><enum>(c)</enum><header>Conforming amendment relating to tax on compressed natural gas</header>
<paragraph id="id3583FF23046545728E8832A5A2C01B42"><enum>(1)</enum><header>In general</header><text>The second sentence of subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/4041">section 4041(a)(3)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>18.3 cents</quote> and inserting <quote>equal to the rate of tax in effect under section 4081(a)(2)(A)(i) for the calendar year in which such gas is sold or used,</quote>.</text>
</paragraph><paragraph id="id10727846ECF64A96BF013E9ED59E44A5"><enum>(2)</enum><header>Effective date</header><text>The amendment made by this subsection shall apply to compressed natural gas sold or used on or after the first day of the first calendar quarter beginning not less than 60 days after the date of the enactment of this Act.</text>
</paragraph></subsection><subsection id="id2A4C9C861CD746E8AB51C6940518BB7A"><enum>(d)</enum><header>Conforming amendment relating to tax on methanol and ethanol</header>
<paragraph id="id25A65674AF59413A84694ACC8DAD103D"><enum>(1)</enum><header>In general</header><text>Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/4041">section 4041(m)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>shall be—</quote> and all that follows and inserting <quote>shall be equal to 61.7 percent of the rate of tax in effect under section 4081(a)(2)(A)(i) for the calendar year in which such fuel is sold or used.</quote>.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="idCE21C8BDF8B14008A7EA5F632527C300"><enum>(2)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendment made by this subsection shall apply to methanol and ethanol fuel sold or used on or after the first day of the first calendar quarter beginning not less than 60 days after the date of the enactment of this Act.</text>
</paragraph></subsection></section><section id="idF6222E3637694A8DA56C97E59FB29A26"><enum>102.</enum><header>Increase in tax on diesel fuel and kerosene</header>
<subsection id="idFEAF8189743D4F28A67A4DB09B9ED5AA"><enum>(a)</enum><header>In general</header><text>Clause (iii) of <external-xref legal-doc="usc" parsable-cite="usc/26/4081">section 4081(a)(2)(A)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>kerosene</quote> and all that follows and inserting “kerosene—</text> <quoted-block display-inline="no-display-inline" id="id4E627ECFA352428D929D887540BAB3F5" style="OLC"> <subclause id="id9DE9BE435677463999FFD9A56169CF1C"><enum>(I)</enum><text>28.3 cents per gallon in the case of diesel fuel or kerosene removed, entered, or sold in calendar year 2016,</text>
</subclause><subclause id="idDA25F20470484656823CCDD0B124BA5E"><enum>(II)</enum><text>32.3 cents per gallon in the case of diesel fuel or kerosene removed, entered, or sold in calendar year 2017,</text>
</subclause><subclause id="id221B4F46226346B9A8597A56A6926A6B"><enum>(III)</enum><text>36.3 cents per gallon in the case of diesel fuel or kerosene removed, entered, or sold in calendar year 2018, and</text>
</subclause><subclause id="id06943B845AB4445DA4E6C17A5443DD3D"><enum>(IV)</enum><text>40.3 cents per gallon in the case of diesel fuel or kerosene removed, entered, or sold in calendar years beginning after December 31, 2018,</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="id182DCF78FEE9400B9DF7BFABB0C825B8"><enum>(b)</enum><header>Adjustment for inflation</header><text>Subparagraph (E) of <external-xref legal-doc="usc" parsable-cite="usc/26/4081">section 4081(a)(2)</external-xref> of the Internal Revenue Code of 1986, as added by this title, is amended—</text>
<paragraph id="idD8D7CD1FD6FB4A4A9232AA532A7E4E89"><enum>(1)</enum><text>by redesignating clause (ii) as clause (iii),</text> </paragraph><paragraph id="id381F4A1A2C5F463A82E479F7703603EA"><enum>(2)</enum><text>by striking <quote>If the amount as increased under clause (i)</quote> in clause (iii), as so redesignated, and inserting <quote>If any amount as increased under clause (i) or (ii)</quote>,</text>
</paragraph><paragraph id="idDE8A81F78197422E861B20E318445A16"><enum>(3)</enum><text>by striking <quote><header-in-text level="clause" style="OLC">In general</header-in-text></quote> in the heading of clause (i) and inserting <quote><header-in-text level="clause" style="OLC">Tax on gasoline</header-in-text></quote>, and</text> </paragraph><paragraph id="id1F68177129A44E9AB620BD64C8D098B8"><enum>(4)</enum><text>by inserting after clause (i) the following new clause:</text>
<quoted-block display-inline="no-display-inline" id="idC41ABE9CFDB4489A95009DF920B8F49B" style="OLC">
<clause id="id84CAC3770A8E42E8AA58A66FCDDF2028"><enum>(ii)</enum><header>Tax on diesel fuel or kerosene</header><text>In the case of diesel fuel or kerosene removed, entered, or sold in a calendar year after 2019, the 40.3 cents amount in subparagraph (A)(iii)(IV) shall be increased by an amount equal to—</text>
<subclause id="idC7EC4049E1D44187A69390B38A55DF63"><enum>(I)</enum><text>such cents amount, multiplied by</text> </subclause><subclause id="id44B723F446C64D949F2299B161500C5A"><enum>(II)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting <quote>calendar year 2018</quote> for <quote>calendar year 1992</quote> in subparagraph (B) thereof.</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="id118BFE60446940458F12819481135258"><enum>(c)</enum><header>Conforming Amendment Relating to Tax on Diesel-Water Fuel Emulsions</header><text>Subparagraph (D) of <external-xref legal-doc="usc" parsable-cite="usc/26/4081">section 4081(a)(2)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>subparagraph (A)(iii) shall be applied by substituting <quote>19.7 cents</quote> for <quote>24.3 cents</quote></quote> and inserting <quote>the rate of tax shall be equal to 81 percent of the rate of tax in effect under subparagraph (A)(iii) for the calendar year in which such emulsion is removed, entered, or sold</quote>.</text>
</subsection><subsection id="idE685E478ABDA4519A91062DBBC8A01AD"><enum>(d)</enum><header>Conforming amendment relating to tax on certain alternative fuels</header><text>Clause (ii) of <external-xref legal-doc="usc" parsable-cite="usc/26/4041">section 4041(a)(2)(B)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>24.3 cents per gallon</quote> and inserting <quote>the rate of tax specified in section 4081(a)(2)(A)(iii) which is in effect at the time of such sale or use</quote>.</text>
</subsection><subsection id="id1E9697D57953447A9E736B37BFB87B39"><enum>(e)</enum><header>Conforming amendment relating to rate of tax on buses</header>
<paragraph id="id3A0B851751F042EF9CDE0D4D55BEF809"><enum>(1)</enum><header>In general</header><text>Subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/6427">section 6427(b)(2)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>7.4 cents per gallon less </quote> and all that follows and inserting <quote>the aggregate rate at which tax was imposed on such fuel by section 4041(a) or 4081, as the case may be, reduced by the amount determined under subparagraph (E).</quote>.</text>
</paragraph><paragraph id="idDC65E85FC40441F4BC8D97EA30741591"><enum>(2)</enum><header>Amount determined</header><text>Paragraph (2) of section 6427(b) of such Code is amended by adding at the end the following new subparagraph:</text>
<quoted-block act-name="" id="id1D80F4F5563C4333A812231684A7BBAA" style="OLC">
<subparagraph id="id522710831F464F2CB02BA20E2AD0030A"><enum>(E)</enum><header>Amount determined</header>
<clause id="id3D7AA55F76E4420BBFB50C754AEA7D95"><enum>(i)</enum><header>In general</header><text>For purposes of subparagraph (A), the amount determined under this paragraph is—</text> <subclause id="idF9D654F6DB974CC892B95051AB0B842B"><enum>(I)</enum><text>8.62 cents per gallon in the case of fuel used in calendar year 2016,</text>
</subclause><subclause id="idE5615D899DB247EB8C9D5FABC2599009"><enum>(II)</enum><text>9.84 cents per gallon in the case of fuel used in calendar year 2017,</text>
</subclause><subclause id="id1AE1D624F5E34C219727386F52457D4D"><enum>(III)</enum><text>11.05 cents per gallon in the case of fuel used in calendar year 2018, and</text>
</subclause><subclause id="id3F656548797849F2A49E01FD67376B14"><enum>(IV)</enum><text>12.27 cents per gallon in the case of fuel used in calendar years beginning after December 31, 2018.</text>
</subclause></clause><clause id="id64A08ECDE0E348FA8E36CD311B1A37E6"><enum>(ii)</enum><header>Adjustment for inflation</header><text>In the case of fuel used in a calendar year after 2019, the 12.27 cents amount in clause (i)(IV) shall be increased by an amount equal to—</text>
<subclause id="idCFB6E36361F04F569C3998CFB8CF72E0"><enum>(I)</enum><text>such cents amount, multiplied by</text> </subclause><subclause id="id05858349836147378B0DCC841D1922CD"><enum>(II)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting <quote>calendar year 2018</quote> for <quote>calendar year 1992</quote> in subparagraph (B) thereof.</text></subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="id06D57CDB10444456AF66BB4F992192D1"><enum>(f)</enum><header>Effective date</header><text>The amendments made by this section shall apply to diesel fuel, kerosene, and diesel-water fuel emulsions removed, entered, or sold on or after the first day of the first calendar quarter beginning not less than 60 days after the date of the enactment of this Act.</text>
</subsection></section><section id="idB8CB005E28DC429D885D8FD98F6AB287"><enum>103.</enum><header>Allocation in accounts in highway trust fund</header>
<subsection id="id8DC1259D7A7048909748F443BC9222C8"><enum>(a)</enum><header>In general</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/9503">section 9503(e)</external-xref> of the Internal Revenue Code of 1986 is amended by striking subparagraphs (A) through (E) and inserting the following new subparagraphs:</text>
<quoted-block display-inline="no-display-inline" id="id3D72AE1494264D568933F8870956F01D" style="OLC">
<subparagraph id="id44BC99FB77B2409C932EAAF98677EB33"><enum>(A)</enum><text>except as otherwise provided in this sentence—</text> <clause id="id981CD40C37034E9295771A3833763007"><enum>(i)</enum><text>2.86 cents per gallon with respect to taxes imposed during calendar year 2015,</text>
</clause><clause id="idD6E042E032F94A4A92C695C0467F9386"><enum>(ii)</enum><text>3.66 cents per gallon with respect to taxes imposed during calendar year 2016,</text> </clause><clause id="idFCDADB1EA7BC409C8BE1E5A858DF22F8"><enum>(iii)</enum><text>4.46 cents per gallon with respect to taxes imposed during calendar year 2017,</text>
</clause><clause id="id885FC534A342428E92EF8ECA48466463"><enum>(iv)</enum><text>5.26 cents per gallon with respect to taxes imposed during calendar year 2018, and</text> </clause><clause id="idD2B5F89AB1EE487A958E7733DE7877C7"><enum>(v)</enum><text>6.06 cents per gallon with respect to taxes imposed during any calendar year after 2018,</text>
</clause></subparagraph><subparagraph id="idC6E7D707435142F79CC6AE2FFDD6CF15"><enum>(B)</enum><text>in the case of any partially exempt methanol or ethanol fuel (as defined in section 4041(m)) none of the alcohol in which consists of ethanol—</text>
<clause id="id725D1837AEB2403C88E683F7F29A507D"><enum>(i)</enum><text>1.43 cents per gallon with respect to taxes imposed during calendar year 2015,</text> </clause><clause id="idB924C614F5DF4F22B43DF90AB1C9DC76"><enum>(ii)</enum><text>1.92 cents per gallon with respect to taxes imposed during calendar year 2016,</text>
</clause><clause id="idE1D45D4770DF40CBA5C0386668924708"><enum>(iii)</enum><text>2.42 cents per gallon with respect to taxes imposed during calendar year 2017,</text> </clause><clause id="id3AA6FA83017C4418A1EF5F2441F045F8"><enum>(iv)</enum><text>2.91 cents per gallon with respect to taxes imposed during calendar year 2018, and</text>
</clause><clause id="id29BAEDD08067454481F87E993CB6D6CB"><enum>(v)</enum><text>3.40 cents per gallon with respect to taxes imposed during any calendar year after 2018,</text> </clause></subparagraph><subparagraph id="idEB16D307CF4A4EF6A04B96A4E655DD39"><enum>(C)</enum><text>in the case of liquefied natural gas—</text>
<clause id="idA2CCB8518A1E46218459C23AE90F9E5B"><enum>(i)</enum><text>1.86 cents per gallon with respect to taxes imposed during calendar year 2015,</text> </clause><clause id="id8D96FD08F6814F30B1C466F78E1583AD"><enum>(ii)</enum><text>2.66 cents per gallon with respect to taxes imposed during calendar year 2016,</text>
</clause><clause id="id8EDE6B60F8CE428EB564457336120E81"><enum>(iii)</enum><text>3.46 cents per gallon with respect to taxes imposed during calendar year 2017,</text> </clause><clause id="idCE5C5D6E2E2E4A598A6B51B29C69FD19"><enum>(iv)</enum><text>4.26 cents per gallon with respect to taxes imposed during calendar year 2018, and</text>
</clause><clause id="id8E8DA26DEAC94913A3FE91B98944D462"><enum>(v)</enum><text>5.06 cents per gallon with respect to taxes imposed during any calendar year after 2018,</text> </clause></subparagraph><subparagraph id="id2129ABC8DB344D1BA840639988D5C2B0"><enum>(D)</enum><text>in the case of liquefied petroleum gas—</text>
<clause id="idC3A9A3DB31F04B1B9FC26D719295AE1D"><enum>(i)</enum><text>2.13 cents per gallon with respect to taxes imposed during calendar year 2015,</text> </clause><clause id="id87B9B2A7043E4F9CBCC2C29E8559343F"><enum>(ii)</enum><text>2.93 cents per gallon with respect to taxes imposed during calendar year 2016,</text>
</clause><clause id="id39FCDBEB713F441EB0F41B0E6410EE93"><enum>(iii)</enum><text>3.73 cents per gallon with respect to taxes imposed during calendar year 2017,</text> </clause><clause id="id2850C3AC64A647FBB22447EE64048FDD"><enum>(iv)</enum><text>4.53 cents per gallon with respect to taxes imposed during calendar year 2018, and</text>
</clause><clause id="id4F4FA211B2414819A63B5BFCC2E87B92"><enum>(v)</enum><text>5.33 cents per gallon with respect to taxes imposed during any calendar year after 2018, and</text> </clause></subparagraph><subparagraph id="id0BFC0B0B619D4B3CA0F53C2AB74C5976"><enum>(E)</enum><text>in the case of compressed natural gas—</text>
<clause id="idD322BB5EB0B9435B870BE34DB242DADA"><enum>(i)</enum><text>9.71 cents per MCF (determined at standard temperature and pressure) with respect to taxes imposed during calendar year 2015,</text>
</clause><clause id="id85E9BE9C7B754820A9491D071F9EE916"><enum>(ii)</enum><text>10.51 cents per MCF (determined at standard temperature and pressure) with respect to taxes imposed during calendar year 2016,</text>
</clause><clause id="id9123185CA4BC47CB933C86CAA3B4823D"><enum>(iii)</enum><text>11.31 cents per MCF (determined at standard temperature and pressure) with respect to taxes imposed during calendar year 2017,</text>
</clause><clause id="id17AAF6967D1F4F3E816C1522A28B294E"><enum>(iv)</enum><text>12.11 cents per MCF (determined at standard temperature and pressure) with respect to taxes imposed during calendar year 2018, and</text>
</clause><clause id="id5971CD2A6DF64D08AB1A47418C7B0658"><enum>(v)</enum><text>12.91 cents per MCF (determined at standard temperature and pressure) with respect to taxes imposed during any calendar year after 2018.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="id7365702A42E247CD95A0242E011BBCF4"><enum>(b)</enum><header>Adjustment for inflation</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/9503">Section 9503(e)</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="id15139541E114423EACDE9BFCC841AE56" style="OLC">
<paragraph id="id3813913F1C6C446E9EC9B137939ADDF3"><enum>(6)</enum><header>Adjustment for inflation</header>
<subparagraph id="id3B76B04F51B84F4B844F87AFC12CCAC2"><enum>(A)</enum><header>In general</header><text>In the case of any calendar year beginning after 2019, the amounts specified in subparagraphs (A)(v), (B)(v), (C)(v), (D)(v), and (E)(v) of paragraph (2) shall each be increased by an amount equal to—</text>
<clause id="id8EA89F0597C944D3BDDD278A21C21C06"><enum>(i)</enum><text>such amount, multiplied by</text> </clause><clause id="id2FAA1EC61F8C484187A13EE835CD2EEB"><enum>(ii)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting <quote>calendar year 2018</quote> for <quote>calendar year 1992</quote> in subparagraph (B) thereof.</text>
</clause></subparagraph><subparagraph id="idE1424B90C7B54666B0285F39C6FA3C03"><enum>(B)</enum><header>Rounding</header><text>Any increase under subparagraph (A) shall be rounded to the nearest 0.1 cents.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection></section><section id="idED024CAE1EA946E8B24E78106CD4C406"><enum>104.</enum><header>Floor stocks taxes</header> <subsection id="id18b005f233084d65bcc92d00fab5d9c0"><enum>(a)</enum><header>Imposition of tax</header><text>In the case of any taxable fuel which is held on the floor stocks tax date by any person, there is hereby imposed a floor stocks tax equal to the excess of the tax which would be imposed on such fuel under section 4041 or 4081 of the Internal Revenue Code of 1986 had the taxable event occurred on the floor stocks tax date over the tax paid under any such section on such fuel.</text>
</subsection><subsection id="id96446d8eca6b4d7dac95eb84addaa410"><enum>(b)</enum><header>Liability for tax and method of payment</header>
<paragraph id="id25921816a15e41d3985293a6fd87a88e"><enum>(1)</enum><header>Liability for tax</header><text>A person holding a fuel on the floor stocks tax date to which the tax imposed by subsection (a) applies shall be liable for such tax.</text>
</paragraph><paragraph id="id0b1711f7942e4f6bab74e475d09545e6"><enum>(2)</enum><header>Method of payment</header><text>The tax imposed by subsection (a) shall be paid in such manner as the Secretary shall prescribe.</text> </paragraph><paragraph id="id716a3e2a80c54a4ba741d9e3b9cdc788"><enum>(3)</enum><header>Time of payment</header><text>The tax imposed by subsection (a) shall be paid on or before the date which is 6 months after the floor stocks tax date.</text>
</paragraph></subsection><subsection id="id31641b4e8c4541ab96f9942574877292"><enum>(c)</enum><header>Definitions</header><text>For purposes of this section—</text> <paragraph id="ide976b01159c04e47bf28374884c14bd0"><enum>(1)</enum><header>Held by a person</header><text>A fuel shall be considered as held by a person if title thereto has passed to such person (whether or not delivery to the person has been made).</text>
</paragraph><paragraph id="id4b43a685657044908f82c3fa9597865e"><enum>(2)</enum><header>Taxable fuel</header><text>The term <term>taxable fuel</term> means—</text> <subparagraph id="idCB389AD4A89E4859BE7438DE12FEF284"><enum>(A)</enum><text>gasoline (other than aviation gasoline), diesel fuel, kerosene (other than aviation-grade kerosene), and diesel-water fuel emulsions;</text>
</subparagraph><subparagraph id="idB11C5F95F9C0474CA420B6E973FD6527"><enum>(B)</enum><text>fuel taxed under <external-xref legal-doc="usc" parsable-cite="usc/26/4041">section 4041(a)(2)</external-xref> of the Internal Revenue Code of 1986 (including methanol and ethanol to which section 4041(m) of such Code applies); and</text>
</subparagraph><subparagraph id="idC08948AE7EA846209561FC37F8D24A17"><enum>(C)</enum><text>compressed natural gas.</text> </subparagraph></paragraph><paragraph id="id575c2389790e4d009a08caa9e33521dd"><enum>(3)</enum><header>Floor stocks date</header><text>The term <term>floor stocks tax date</term> means January 1 of any calendar year beginning after the date of the enactment of this Act on which a rate of tax under section 4041 or 4081 of such Code increases pursuant to an amendment made by section 101 or 102.</text>
</paragraph><paragraph id="ida0f955f665b3448fa23ddb42ce1e9352"><enum>(4)</enum><header>Secretary</header><text>The term <term>Secretary</term> means the Secretary of the Treasury.</text> </paragraph></subsection><subsection id="idae7568968b4a4770a91a2a09ec47d78e"><enum>(d)</enum><header>Exception for exempt uses</header><text>The tax imposed by subsection (a) shall not apply to taxable fuel held by any person exclusively for any use to the extent a credit or refund of the tax imposed by a section of such Code is allowable for such use.</text>
</subsection><subsection id="id5d83207aafe44eb7acd0af82c9f124c1"><enum>(e)</enum><header>Exception for fuel held in vehicle tank</header><text>No tax shall be imposed by subsection (a) on taxable fuel held in the tank of a motor vehicle or motorboat.</text>
</subsection><subsection id="idd0e4ebc8c3d54f7e882a39601314bd57"><enum>(f)</enum><header>Exception for certain amounts of fuel</header>
<paragraph id="id3b2e55bc829f4fa58b137e66e9af9b92"><enum>(1)</enum><header>In general</header><text>No tax shall be imposed by subsection (a) on any fuel held on the floor stocks tax date by any person if the aggregate amount of fuel held by such person on such date does not exceed 2,000 gallons. The preceding sentence shall apply only if such person submits to the Secretary (at the time and in the manner required by the Secretary) such information as the Secretary shall require for purposes of this paragraph.</text>
</paragraph><paragraph id="id3c4fd78d2fcd4d0ba0871a9df4164b7d"><enum>(2)</enum><header>Exempt fuel</header><text>For purposes of paragraph (1), there shall not be taken into account fuel held by any person which is exempt from the tax imposed by subsection (a) by reason of subsection (d) or (e).</text>
</paragraph><paragraph id="id5ed61236fe174a2fabb9593ea1391327"><enum>(3)</enum><header>Controlled groups</header><text>For purposes of this section—</text> <subparagraph id="id1d9ca107a7f0426a8d32ba6a556917fa"><enum>(A)</enum><header>Corporations</header> <clause id="idd781fce8fcd74327acb61eb157fcca74"><enum>(i)</enum><header>In general</header><text>All persons treated as a controlled group shall be treated as 1 person.</text>
</clause><clause id="id84b3f51446dc47d79f6c8bf0346ac6cf"><enum>(ii)</enum><header>Controlled group</header><text>The term <term>controlled group</term> has the meaning given to such term by subsection (a) of section 1563 of such Code; except that for such purposes the phrase <quote>more than 50 percent</quote> shall be substituted for the phrase <quote>at least 80 percent</quote> each place it appears in such subsection.</text>
</clause></subparagraph><subparagraph id="id2c1f00ec30204ad184a6ee4d841a20b4"><enum>(B)</enum><header>Nonincorporated persons under common control</header><text>Under regulations prescribed by the Secretary, principles similar to the principles of clause (i) shall apply to a group of persons under common control where one or more of such persons is not a corporation.</text>
</subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id1c97300a441a47f3a614708a58cc032f"><enum>(g)</enum><header>Other laws applicable</header><text>All provisions of law, including penalties, applicable with respect to the taxes imposed by chapter 31 or 32 of such Code shall, insofar as applicable and not inconsistent with the provisions of this section, apply with respect to the floor stock taxes imposed by subsection (a) to the same extent as if such taxes were imposed by such chapter.</text>
</subsection></section><enum>II</enum><header>Tax Relief for Working Families</header>
<section id="id6FBE511D257940E79824936072CA7CA6"><enum>201.</enum><header>Permanent
extension of and modifications to the child tax credit</header>
<subsection id="idB1D262023FD94BF09C1BD5C69275F5CB"><enum>(a)</enum><header>Permanent
extension of increase in refundable portion</header>
<paragraph id="id09486DEC68584B2192E91D9AB4DF0EF1"><enum>(1)</enum><header>In
general</header><text>Clause (i) of <external-xref legal-doc="usc" parsable-cite="usc/26/24">section 24(d)(1)(B)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>$10,000</quote> and inserting <quote>$3,000</quote>.</text>
</paragraph><paragraph id="idDF13D19BE1D14D1391270CF3B233FAB0"><enum>(2)</enum><header>Conforming
amendment</header><text>Subsection (d) of section 24 of such Code is amended by striking paragraph (4).</text>
</paragraph><paragraph id="id8EF0433CDEE649D6B8833822F5318553"><enum>(3)</enum><header>Elimination of
inflation adjustment</header><text>Subsection (d) of section 24 of such Code is amended by striking paragraph (3).</text>
</paragraph></subsection><subsection id="idABF345E4003B439E8B34F42AC45134C1"><enum>(b)</enum><header>Inflation
adjustments</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/24">Section 24</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="idBA4BE110C72F41A0A766BB21FEA768F4" style="OLC">
<subsection id="id47dbb2d132294a6e902e038577655eb9"><enum>(g)</enum><header>Inflation
adjustments</header>
<paragraph id="id003706A8E4594DB6AA60FEF174115EE4"><enum>(1)</enum><header>In
general</header><text>In the case of any taxable year beginning in a calendar year after 2014, the $1,000 amount in subsection (a) and each of the dollar amounts in subsection (b)(2) shall each be increased by an amount equal to—</text>
<subparagraph id="idb2c331485d8b4748a8a9251b6a255c02"><enum>(A)</enum><text>such dollar amount, multiplied by</text>
</subparagraph><subparagraph id="id62f485b6f77047a088dcc5d34504a54a"><enum>(B)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>calendar year 2011</quote> for <quote>calendar year 1992</quote> in subparagraph (B) thereof.</text>
</subparagraph></paragraph><paragraph id="id8AC71EA281B546C99BB849D00BF4BE91"><enum>(2)</enum><header>Rounding</header><text>Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $50.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="id379D5EB4599B451E8EF077A7D532B5AF"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2014.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="id38E3B74A1AFD44E7A0FE01457F5EDB97"><enum>202.</enum><header>Permanent
extension of modifications to earned income tax credit</header>
<subsection commented="no" id="IDA863C117FCDD42A3A74D0FE5D1E7CD02"><enum>(a)</enum><header>Increase in
credit percentage for families with 3 or more children</header><text>Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/32">section 32(b)</external-xref> of the Internal Revenue Code of 1986 is amended—</text>
<paragraph commented="no" id="id53A60C8757A146E981745C4E45426C4D"><enum>(1)</enum><text>by striking <quote>The credit</quote> and inserting the following:</text> <quoted-block display-inline="no-display-inline" id="id0E5C8B8EDBEE4FDA926FD6547D59D61A" style="OLC"> <subparagraph commented="no" id="id424FF6DCCE3D4AAC868AFE76162A2ADA"><enum>(A)</enum><header>In general</header><text>The credit</text></subparagraph><after-quoted-block>, and</after-quoted-block></quoted-block>
</paragraph><paragraph commented="no" id="id53523C914C9A435DA023BD9D029AEBEA"><enum>(2)</enum><text>by adding at the end the following new subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="id01FC390A4E374D179B900A049F066F87" style="OLC">
<subparagraph commented="no" id="id3E3F6B8089D8423AA4212C09E050DB89"><enum>(B)</enum><header>Increased
credit percentage for families with 3 or more qualifying
children</header><text>In the case of an eligible individual with 3 or more qualifying children, the table in subparagraph (A) shall be applied by substituting <quote>45</quote> for <quote>40</quote> in the second column thereof.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection commented="no" id="id04AD79C4DF9C4C2197C711F07E206E33"><enum>(b)</enum><header>Joint
returns</header>
<paragraph commented="no" id="id0D70B1C8A40B48F7AA3F0990C9A165F8"><enum>(1)</enum><header>In
general</header><text>Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/32">section 32(b)(2)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>$3,000</quote> and inserting <quote>$5,000.</quote>.</text>
</paragraph><paragraph commented="no" id="id2339056A20DF46A8AB8BB083BDBC5030"><enum>(2)</enum><header>Inflation
adjustments</header><text>Clause (ii) of section 32(j)(1)(B) of such Code is amended—</text>
<subparagraph commented="no" id="id3530A12F24234165AC0CFBA7903BB7BF"><enum>(A)</enum><text>by striking <quote>$3,000</quote> and inserting <quote>$5,000</quote>,</text>
</subparagraph><subparagraph commented="no" id="id21FC7E16A8B0489E801388F9B6F19E7B"><enum>(B)</enum><text>by striking <quote>subsection (b)(2)(B)(iii)</quote> and inserting <quote>subsection (b)(2)(B)</quote>, and</text>
</subparagraph><subparagraph commented="no" id="idC228AC01A91A44639AE36626109C18F6"><enum>(C)</enum><text>by striking <quote>calendar year 2007</quote> and inserting <quote>calendar year 2008</quote>.</text>
</subparagraph></paragraph></subsection><subsection commented="no" id="id32E5EFC8185B43AE83D6538E40F1879B"><enum>(c)</enum><header>Conforming
amendment</header><text>Section 32(b)of such Code is amended by striking paragraph (3).</text>
</subsection><subsection id="idA966251801344583A5836993CEDC429F"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2014.</text>
</subsection></section><section id="ID96877E8A375A46AFAD805E91A64263D3"><enum>203.</enum><header>Strengthening
the earned income tax credit</header>
<subsection id="ID555B69CDC4C5447EAA90C7A459157356"><enum>(a)</enum><header>Increased
credit for individuals with no qualifying children</header>
<paragraph id="ID65993A33577149A48E0EAD9BB65BAE47"><enum>(1)</enum><header>In
general</header><text>The table in subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/32">section 32(b)(2)</external-xref> of the Internal Revenue Code of 1986 is amended—</text>
<subparagraph id="id7E354FD402ED4C5488209FD32C1FFD03"><enum>(A)</enum><text>by striking <quote>$4,220</quote> in the second column and inserting <quote>$8,820</quote>, and</text>
</subparagraph><subparagraph id="idE47977C986FC4E08B0101C4084ED91F6"><enum>(B)</enum><text>by striking <quote>$5,280</quote> in the last column and inserting <quote>$10,425</quote>.</text>
</subparagraph></paragraph><paragraph id="ID31D854D6F08441929D130627C47099BA"><enum>(2)</enum><header>Inflation
adjustments</header><text>Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/32">section 32(j)(1)</external-xref> of the Internal Revenue Code of 1986, as amended by this Act, is amended—</text>
<subparagraph id="ID6455443F5BF842AC84B136BB3F539DC8"><enum>(A)</enum><text>in clause (i)—</text>
<clause id="ID01FC80CDED774076B4EF98C07EC27E99"><enum>(i)</enum><text>by inserting <quote>(except as provided in clause (iii))</quote> after <quote>(b)(2)(A)</quote>, and</text>
</clause><clause id="ID1AA0109F1A4F40A0A977D4672F8E891E"><enum>(ii)</enum><text>by striking <quote>and</quote> at the end, and</text>
</clause></subparagraph><subparagraph id="IDF0A26405234247F589DCD0B4B704C4DE"><enum>(B)</enum><text>by adding at the end the following new clause:</text>
<quoted-block display-inline="no-display-inline" id="ID7DBCEF6426E44F88962EB0A1615928BE" style="OLC">
<clause id="IDC1D01A9C031B44EEB5360A96BF3B3175"><enum>(iii)</enum><text>in the case of the $8,820 and $10,4250 amount in the table in subsection (b)(2)(A), by substituting <quote>calendar year 2011</quote> for <quote>calendar year 1992</quote> in subparagraph (B) of such section 1.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></subsection><subsection id="IDD236178D2B9D47858E2A1BE85C12F49E"><enum>(b)</enum><header>Credit increase
and reduction in phaseout for individuals with no children</header><text>The table contained in <external-xref legal-doc="usc" parsable-cite="usc/26/32">section 32(b)(1)(A)</external-xref> of the Internal Revenue Code of 1986, as amended by this Act, is amended—</text>
<paragraph id="IDECB85A53A637430485163D839BC44E99"><enum>(1)</enum><text>by striking <quote>7.65</quote> in the second column of the third row and inserting <quote>15.3</quote>, and</text>
</paragraph><paragraph id="ID1C1F288579C142688DB3746F35AF2055"><enum>(2)</enum><text>by striking <quote>7.65</quote> in the third column of the third row and inserting <quote>15.3</quote>.</text>
</paragraph></subsection><subsection id="ID4B43CC025DA34124BEB8856832831EED"><enum>(c)</enum><header>Credit allowed
for certain childless individuals over age 21</header><text>Subclause (II) of <external-xref legal-doc="usc" parsable-cite="usc/26/32">section 32(c)(1)(A)(ii)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>age 25</quote> and inserting <quote>age 21</quote>.</text>
</subsection><subsection id="idCEF20DE333AD484D9F3BAAD8D646B469"><enum>(d)</enum><header>Effective
dates</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2014.</text>
</subsection></section><section id="idB2D533E60E6F495C8D65C15E911AEE34"><enum>204.</enum><header>Simplifying the
earned income tax credit</header>
<subsection id="IDD34D038B80F34B67ACD2066E325B89AD"><enum>(a)</enum><header>Modification of
abandoned spouse rule</header>
<paragraph id="IDBB341987F2834268B993B7237F48D548"><enum>(1)</enum><header>In
general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/32">Section 32(c)(1)</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="id6C7AB377E2BD4EE8B6742E6B31208A20" style="OLC">
<subparagraph id="ID28BF1E879F024CB9B5642DEF48CC8363"><enum>(G)</enum><header>Certain married
individuals living apart</header><text>For purposes of this section, an individual who—</text>
<clause id="IDABE76166A15B41B987C52A6037B07304"><enum>(i)</enum><text>is married (within the meaning of section 7703(a)) and files a separate return for the taxable year,</text>
</clause><clause id="ID86DE548022974E769F5EC5D9116708E4"><enum>(ii)</enum><text>lives with a qualifying child of the individual for more than one-half of such taxable year, and</text>
</clause><clause id="ID37F91C34AAAE4F8A93D66E10BF2F5CCA"><enum>(iii)</enum><subclause commented="no" display-inline="yes-display-inline" id="idA2960A21858F4110B1B1B0084AF4B90F"><enum>(I)</enum><text>during the last 6 months of such taxable year, does not have the same principal place of abode as the individual's spouse, or</text>
</subclause><subclause id="id2B9B04DAC06B46D2A07D0DAA5AC1A024" indent="up1"><enum>(II)</enum><text>has a legally binding separation agreement with the individual’s spouse and is not a member of the same household with the individual’s spouse by the end of the taxable year,</text>
</subclause></clause><continuation-text continuation-text-level="subparagraph">shall
not be considered as
married.</continuation-text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="ID6E1DF614D2874AA0B937611A5E019DF6"><enum>(2)</enum><header>Conforming
amendments</header>
<subparagraph id="ID941A4A7B103C45498D24F681CC25F723"><enum>(A)</enum><text>The last sentence of <external-xref legal-doc="usc" parsable-cite="usc/26/32">section 32(c)(1)(A)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>section 7703</quote> and inserting <quote>section 7703(a)</quote>.</text>
</subparagraph><subparagraph id="ID57CF604DF99242529781EF291ABB9A52"><enum>(B)</enum><text>Section 32(d) of such Code is amended by striking <quote>In the case of an individual who is married (within the meaning of section 7703)</quote> and inserting <quote>In the case of an individual who is married (within the meaning of section 7703(a)) and is not described in subsection (c)(1)(G)</quote>.</text>
</subparagraph></paragraph></subsection><subsection id="ID6FCD0D7054D143069BF1356C4297C4B8"><enum>(b)</enum><header>Elimination of
disqualified investment income test</header>
<paragraph id="IDE467E6BF1E3742F4A400A99324739FF2"><enum>(1)</enum><header>In
general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/32">Section 32</external-xref> of the Internal Revenue Code of 1986 is amended by striking subsection (i).</text>
</paragraph><paragraph id="ID6F3B92823B3149EF8C389B6FCBE893AC"><enum>(2)</enum><header>Conforming
amendments</header>
<subparagraph id="IDE82B548E1DFC4B42A67CEC24C97B4FA1"><enum>(A)</enum><text>Section 32(j)(1)(B)(i) of such Code, as amended by this Act, is amended—</text>
<clause id="ID8954F9CE412B414D853A3D67598123F3"><enum>(i)</enum><text>by striking <quote>subsections</quote> and inserting <quote>subsection</quote>, and</text>
</clause><clause id="IDBDE61D6261234942A1E231C2BD12DE5A"><enum>(ii)</enum><text>by striking <quote>and (i)(1)</quote>.</text>
</clause></subparagraph><subparagraph id="ID9CD57819CCEA4211ACDE3EA9DD751731"><enum>(B)</enum><text>Section 32(j)(2) of such Code is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="IDED8795C104AD4C2AAFFE75D1A138339A" style="OLC">
<paragraph id="ID747543AD37864F6689BC4C4EFF7F49D0"><enum>(2)</enum><header>Rounding</header><text>If any dollar amount in subsection (b)(2)(A) (after being increased under subparagraph (B) thereof), after being increased under paragraph (1), is not a multiple of $10, such amount shall be rounded to the next nearest multiple of $10.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></subsection><subsection id="ID28F5387835DC47E68164AC2D9F2B561F"><enum>(c)</enum><header>Simplification
of rules regarding presence of qualifying child</header>
<paragraph id="ID8EAE088BE60B45AEAA502AB804DB6286"><enum>(1)</enum><header>Taxpayer
eligible for credit for worker without qualifying child if qualifying
child
claimed by another member of family</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/32">Section 32(c)(1)</external-xref> of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="ID15829FD03D2C4118B5801A6414239D16" style="OLC">
<subparagraph id="ID1066140EF0E34B1AB63D2F2934DED4FB"><enum>(H)</enum><header>Taxpayer
eligible for credit for worker without qualifying child if
qualifying child
claimed by another member of family</header>
<clause id="ID45AFA075300D405682DE5597951E2860"><enum>(i)</enum><header>General
rule</header><text>Except as provided in clause (ii), in the case of 2 or more eligible individuals who may claim for such taxable year the same individual as a qualifying child, if such individual is claimed as a qualifying child by such an eligible individual, then any other such eligible individual who does not make such a claim of such child or of any other qualifying child may be considered an eligible individual without a qualifying child for purposes of the credit allowed under this section for such taxable year.</text>
</clause><clause id="ID8E774B2CAAC944B083DF48A0230107E4"><enum>(ii)</enum><header>Exception if
qualifying child claimed by parent</header><text>If an individual is claimed as a qualifying child for any taxable year by an eligible individual who is a parent of such child, then no other custodial parent of such child who does not make such a claim of such child may be considered an eligible individual without a qualifying child for purposes of the credit allowed under this section for such taxable year.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="ID12C41A5D35F94B75976167E447C9680C"><enum>(2)</enum><header>Taxpayer
eligible for credit for worker without qualifying child if qualifying
children
do not have valid social security number</header><text>Subparagraph (F) of <external-xref legal-doc="usc" parsable-cite="usc/26/32">section 32(c)(1)</external-xref> of the Internal Revenue Code of 1986 is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="ID67C3A8550B904513A70A85915C6ED7D3" style="OLC">
<subparagraph id="IDE066147CB03E4D1FBF1127AB35A38B87"><enum>(F)</enum><header>Individuals who
do not include tin, etc., of any qualifying child</header><text>In the case of 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), for purposes of the credit allowed under this section, such individual may be considered an eligible individual without a qualifying child.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="ID56D6346A36204A18A1E08DEA13B81EC3"><enum>(d)</enum><header>Effective
dates</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2014.</text></subsection></section>