152(c)(1) if such child satisfies such requirements for the period beginning on the date of birth of the child and ending on the date the claim is filed. (iv) Denial of double claims Only 1 refund or credit by reason of this subparagraph shall be issued with respect to any qualifying child. . (b) Effective date The amendment made by this section shall take effect as if included in the enactment of section 2201 of the CARES Act ( Public Law 116–136 ).