to provide books and records to substantiate such income, including for the purpose of preventing fraud. . (b) Exclusion of unsubstantiated amount from earned income Paragraph (2) of section 32(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Exclusion In the case of a taxpayer with respect to which there is an inconsistency described in subsection (n) who fails to substantiate such inconsistency to the satisfaction of the Secretary, the term earned income shall not include amounts to the extent of such inconsistency. . (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.