parental leave claimed with respect to such child. (bb) Applicable taxable year The term applicable taxable year means the taxable year which includes the date that is 15 months after the date of the adoption of the child. (ii) Religious objections The Secretary, in coordination with the Commissioner of Social Security, shall prescribe such regulations, rules, and guidance as may be necessary to apply the requirements under this paragraph relating to social security numbers for individuals who have religious objections to obtaining a social security number for themselves or their children. (D) Birth certificate or other documentation (i) In general In the case of a parent who has not received the certificate or documentation described in clause (vii) of subparagraph (A) for their child at the time of the filing of the return of tax described in such subparagraph, the parent may be allowed the credit under subsection (a), provided that such certificate or documentation is provided to the Secretary not later than 15 months after the date of the birth or adoption of such child. (ii) Notice and rescission Rules similar to the rules of subclauses (II) and (III) of subparagraph (C)(i) shall apply for purposes of this subparagraph. (3) Ineligibility