123STA T . 312 PUBLIC LA W 111 –5—FE B.1 7, 2 0 0 9forpu rpo se sof d e t er min in g t h ee l igi b ilit y of su c h indi v idu a lor any other individual for benefits or assistance , or the amount or e x tent of benefits or assistance, under any F ederal program or under any S tate or local program financed in w hole or in part with Federal funds .( d )AUTHORI T YRELA TI NG TO C LERI C AL E RROR S . — Section 6213 (g)(2) is amended by stri k ing ‘ ‘and ’ ’ at the end of subparagraph ( L )(ii), by striking the period at the end of subparagraph ( M ) and inserting ‘‘, and’’, and by adding at the end the following new subparagraph
‘‘( N ) an omission of the reduction re q uired under sec - tion 36A(c) with respect to the credit allowed under section 36A or an omission of the correct social security account number required under section 36A(d)(1)( B ).’’. (e) CON F OR M ING AMEN D MENTS.— (1) Section 6211(b)( 4 )(A) is amended by inserting ‘‘36A,’’ after ‘‘36,’’. (2) Section 1324(b)(2) of title 31, U nited States Code, is amended by inserting ‘‘36A,’’ after ‘‘36,’’. (3) T he table of sections for subpart C of part IV of sub- chapter A of chapter 1 is amended by inserting after the item relating to section 36 the following new item: ‘ ‘ Sec.36A . Makingwor k p a y cre d i t . ’ ’. (f) EFFECTI V E D ATE.—This section, and the amendments made by this section, shall apply to taxable years beginning after December 31, 2 0 0 8 . SEC.10 0 2 . T E MPORA R YIN CREASE IN EARNE D INCOME TA X CREDIT. (a) IN G ENERAL.—Subsection (b) of section 32 is amended by adding at the end the following new paragraph: ‘‘(3) S P ECIAL RULES FOR 20 0 9 AND 20 1 0.—In the case of any taxable year beginning in 200 9 or 2010— ‘‘(A) INCREASED CREDIT PERCENTAGE FOR 3 OR MORE Q UALIFYING CHILDREN.—In the case of a taxpayer with 3 or more qualifying children, the credit percentage is 4 5 percent. ‘‘(B) REDUCTION OF MARRIAGE PENALTY.— ‘‘(i) IN GENERAL.—The dollar amount in effect under paragraph (2)(B) shall be $ 5,000. ‘‘(ii) INFLATION AD J USTMENT.—In the case of any taxable year beginning in 2010, the $5,000 amount in clause (i) shall be increased by an amount equal to— ‘‘(I) such dollar amount, multiplied by ‘‘(II) the cost of living ad j ustment determined under section 1(f)(3) for the calendar year in which the taxable year begins determined by substituting ‘calendar year 2008’ for ‘calendar year 1992’ in subparagraph (B) thereof. ‘‘(iii) ROUNDING.—Subparagraph (A) of subsection (j)(2) shall apply after taking into account any increase under clause (ii).’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2008. 26USC3 2 note.Ap p licab ilit y . 26 USC 32. 26 USC 36A note. 26 USC 62 1 3.
