of earned income credit (a) In general Chapter 25 of subtitle C of the Internal Revenue Code of 1986 is amended by inserting after section 3506 the following new section: 3507. Advance payment of earned income credit (a) Advance payment (1) In general An employer making payment of wages to an employee with respect to whom an eligibility certificate is in effect shall, at the time of paying such wages for the payroll period elected by the employee under paragraph (2), make an additional lump sum payment to such employee equal to the earned income advance amount (except as provided in subsection (b)(1)(C)(ii)) of such employee. (2) Payments available after 6 months of employment during calendar year For purposes of paragraph (1), an employee with respect to whom an eligibility certificate is in effect for the calendar year may elect to receive the earned income advance amount at the same time as wages for any payroll period which begins after the employee has been paid wages by the employer for a period of not less than 6 months during such calendar year. (b) Eligibility certificate (1) In general For purposes of this section, an eligibility certificate is a statement submitted by an employee to the employer which— (A) certifies that the employee is eligible to receive the credit provided by section 32 for the taxable year, (B) certifies that the employee does not have an eligibility certificate in effect for the calendar year with respect to the payment of wages by another employer, and (C) certifies that— (i) an eligibility certificate has not been in effect for the spouse of the employee on any date during the calendar year, or (ii) such a certificate is in effect for the spouse of the employee, and the employee is eligible to receive only 1/2 the earned income advance amount otherwise determined with respect to the employee. (2) Employer not responsible for verification For purposes of this section, an employer shall not— (A) be required to verify any certification made by an employee in the statement