Page:United States Statutes at Large Volume 104 Part 2.djvu/820

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104 STAT. 1388-412 PUBLIC LAW 101-508—NOV. 5, 1990 number or other adequate evidence of insurance in addition to any information required to be included in clause (i). " (iii) OTHER METHODS. —The Secretary may prescribe other methods for providing the information described in clause (i) or (ii). "(E) ABODE MUST BE IN THE UNITED STATES. —The requirements of subparagraphs (A)(ii) and (B)(iiiXH) shall be met only if the principal place of abode is in the United States." (b) COORDINATION WITH CERTAIN MEANS-TESTED PROGRAMS. — Section 32 is amended by adding at the end thereof the following new subsection: "0) COORDINATION WITH CERTAIN MEANS-TESTED PROGRAMS.—For purposes of— "(1) the United States Housing Act of 1937, "(2) title V of the Housing Act of 1949, "(3) section 101 of the Housing and Urban Development Act of 1965, "(4) sections 221(d)(3), 235, and 236 of the National Housing Act, and "(5) the Food Stamp Act of 1977, any refund made to an individual (or the spouse of an individual) by reason of this section, and any payment made to such individual (or such spouse) by an employer under section 3507, shall not be treated as income (and shall not be taken into account in determining resources for the month of its receipt and the following month)." (c) ADVANCE PAYMENT OF CREDIT. —Subparagraphs (B) and (C) of section 3507(c)(2) are amended to read as follows: "(B) if the employee is not married, or if no earned income eligibility certificate is in effect with respect to the spouse of the employee, shall treat the credit provided by section 32 as if it were a credit— "(i) of not more than the credit percentage under section 32(b)(l) (without regard to subparagraph (D) thereof) for an eligible individual with 1 qualifying child and with earned income not in excess of the amount of earned income taken into account under section 32(a)(l), which "(ii) phases out between the amount of earned income at which the phaseout begins under section 32(b)(l)(B)(ii) and the amount of income at which the credit under section 32(a)(l) phases out for an eligible individual with 1 qualifying child, or "(C) if an earned income eligibility certificate is in effect with respect to the spouse of the employee, shall treat the credit as if it were a credit determined under subparagraph (B) by substituting Vn of the amounts of earned income described in such subparagraph for such amounts." (d) COORDINATION WITH DEDUCTIONS. — (1) MEDICAL DEDUCTION. —Section 213 is amended by adding at the end thereof the following new subsection: "(f) COORDINATION WITH HEALTH INSURANCE CREDIT UNDER SEC- TION 32. — The amount otherwise taken into account under subsection (a) as expenses paid for medical care shall be reduced by the amount (if any) of the health insurance credit allowable to the taxpayer for the taxable year under section 32."