parental leave For purposes of the credit allowed under subsection (a)— (i) any weeks of parental leave taken during the benefit period for which such credit is being claimed shall be a full workweek, and (ii) the total number of weeks of parental leave taken by an individual during the benefit period shall not be less than 4 weeks or greater than 12 weeks. (C) Social security number (i) Adoption (I) In general In the case of an individual who legally adopts a child, if such child has not received a social security number at the time of the filing of the return of tax described in subparagraph (A), the parent of such child may be allowed the credit under subsection (a), provided that— (aa) the Adoption Taxpayer Identification Number for such child is included on the return of tax described in subparagraph (A), and (bb) the social security number for such child is provided to the Secretary not later than 15 months after the date of the adoption of such child. (II) Notice In the case of a child described in subclause (I), the Secretary shall provide notice of the requirement under item (bb) of such subclause to the parent of such child— (aa) at the time that the credit allowed under subsection (a) is refunded or otherwise provided to such parent, and (bb) on the date that is 12 months after the date of the adoption of such child. (III) Rescission (aa) In general In the case of an individual who is the parent of a child described in subclause (I) and subsequently fails to provide a social security number for such child to the Secretary during the period described in subclause (II)(bb), the tax imposed by this chapter for the applicable taxable year shall be increased by 100 percent of the amount of the credit allowed under subsection (a) to such individual for any 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