as the Secretary may require to demonstrate eligibility for such credit. . (2) Conforming amendments (A) Section 6211(b)(4) of the Internal Revenue Code of 1986 is amended by inserting 36C, after 36B, . (B) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 25E, after 25A, . (C) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Foster care tax credit. . (b) Information returns relating to foster child placement (1) In general Subpart A of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by inserting after section 6039J the following new section: 6039K. Information reporting with respect to foster child placement (a) In general Every authorized placement agency and court which places a qualifying foster child with a person during a calendar year shall, at such time as the Secretary shall prescribe, make a return described in subsection (b). (b) Form and manner of return A return is described in this subsection if such return— (1) is in such form as the Secretary may prescribe, and (2) contains, with respect to each qualifying foster child placed during the calendar year— (A) the name, address, and TIN of each individual with whom such qualifying foster child was placed, (B) the name of the qualifying foster child, and (C) the dates during which such placement occurred. (c) Statements To be furnished to foster parents (1) In general Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth under subsection (b)(2)(A) a written statement showing— (A) the name and address of the person required to make such return and the phone number of the information contact for such person, and (B) the information required to be shown on the return with respect to such individual. (2) Time for furnishing statements The written statement