and regulations The Secretary shall take such steps as necessary, including through regulations and other guidance, in order to— (A) enable and encourage taxpayers to claim an increased credit under this subsection as soon as practical after the birth or adoption of a child, including through a process available on the Internet, (B) expedite the processing of refunds in connection with an election to claim the increased credit on a prior year return under paragraph (3), (C) prevent fraud and abuse of the increased credit, including, if necessary, through the submission of additional third-party information related to the birth or adoption of a child with respect to whom an increased credit is claimed under this subsection, and (D) provide annual information to electing taxpayers relating to outstanding liability with respect to offsetting reductions under paragraph (2). . (b) Credits not allowed against offset Section 26(b)(2) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (X), by striking the period at the end of subparagraph (Y) and inserting , and , and by adding at the end the following new subparagraph: (Z) section 24(i)(2) (relating to offset of advanced child tax credit in year of birth or adoption). . (c) Math error authority Section 6213(g)(2) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (P), by striking the period at the end of subparagraph (Q) and inserting , and , and by inserting after subparagraph (Q) the following new subparagraph: (R) in the case of a taxpayer to whom section 24(i)(2) applies, an omission of correct information relating to the amount of any increase allowed under section 24(i), the applicable fraction (as defined in such section) of such increase, or the determination of whether the taxpayer is described in section 24(i)(2)(C)(ii)(II). . (d) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after