beginning after December 31, 2017. 1104. Procedures to reduce improper claims of earned income credit (a) Clarification regarding determination of self-employment income which is treated as earned income Section 32(c)(2)(B) is amended by striking and at the end of clause (v), by striking the period at the end of clause (vi) and inserting , and , and by adding at the end the following new clause: (vii) in determining the taxpayer’s net earnings from self-employment under subparagraph (A)(ii) there shall not fail to be taken into account any deduction which is allowable to the taxpayer under this subtitle. . (b) Required quarterly reporting of wages of employees Section 6011 is amended by adding at the end the following new subsection: (i) Employer reporting of wages Every person required to deduct and withhold from an employee a tax under section 3101 or 3402 shall include on each return or statement submitted with respect to such tax, the name and address of such employee and the amount of wages for such employee on which such tax was withheld. . (c) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act. (2) Reporting The Secretary of the Treasury, or his designee, may delay the application of the amendment made by subsection (b) for such period as such Secretary (or designee) determines to be reasonable to allow persons adequate time to modify electronic (or other) systems to permit such person to comply with the requirements of such amendment. 1105. Certain income disallowed for purposes of the earned income tax credit (a) Substantiation requirement Section 32 is amended by adding at the end the following new subsection: (n) Inconsistent income reporting If the earned income of a taxpayer claimed on a return for purposes of this section is not substantiated by statements or returns under sections 6051, 6052, 6041(a), or 6050W with respect to such taxpayer, the Secretary may require