in child tax credit (1) In general Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (i) USAccount contributions For purposes of this section— (1) In general The amount allowed as a credit under subsection (a) shall be increased by the USAccount contribution amount. (2) U SA ccount contribution amount The term USAccount contribution amount means with respect to each qualifying account holder the amount contributed by the taxpayer to the USAccount of the taxpayer for the taxable year which is taken into account under section 4(d)(2)(B)(I) of the USAccounts: Investing in America’s Future Act of 2018 . (3) Limitation The amount under paragraph (2) shall be reduced (but not below zero) under subsection (b)(1) in the same manner as the credit under subsection (a) is reduced under subsection (b)(1). (4) Amount fully refundable The aggregate credits allowed to the taxpayer under subpart C shall be increased by the amount of the increase under this subsection and such amount— (A) shall not be treated as a credit allowed under this subpart, and (B) shall reduce the amount of credit otherwise allowable under subsection (a) without regard to section 26(a). . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 12. Earned Income Tax Credit outreach Section 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (n) Earned income tax credit outreach (1) In general To the extent practicable and not otherwise precluded by section 6511, in the case of any taxpayer who, based on information available to the Secretary, did not claim, but may be allowed, a credit under subsection (a) for a preceding taxable year, the Secretary shall annually provide to each such taxpayer notice that such taxpayer may be eligible to claim such credit. (2) Determination of credit and deposit Not earlier than 60 days after providing notice under paragraph (1) to a taxpayer with respect to a