or at the end of clause (xxv), (II) by striking and at the end of clause (xxvi) and inserting or , and (III) by inserting after clause (xxvi) the following new clause: (xxvii) section 6050Z (relating to returns relating to youth in foster care), . (iii) Conforming amendment The table of sections for subpart B of part III of subchapter A of chapter 61 of such Code is amended by adding at the end the following new item: Sec. 6050Z. Returns relating to youth in foster care. . (d) Eligibility for working homeless and former foster youth who are full-Time students Subparagraph (B) of section 32(c)(1) of such Code is amended by adding at the end the following: “The preceding sentence shall not apply to— (1) a homeless youth (as defined in subparagraph (G)), or (2) a qualified foster youth (as defined in subparagraph (H)), who is a student (as defined in section 152(f)(2)) for the taxable year. . (e) Information return matching Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall develop and implement procedures for checking an individual’s claim for the credit under section 32 of the Internal Revenue Code of 1986 against claims by other taxpayers for tax credits relating to higher education with respect to dependent college students. (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018.