in clause (vi) or (vii) of paragraph (3)(A) during the 15-month period following the date of the brith or adoption of their child, as required under subparagraphs (C) and (D) of paragraph (3). (ii) Improper prior claims In the case of an individual who is denied the credit under this section for any taxable year as a result of the deficiency procedures under subchapter B of chapter 63, no credit shall be allowed under this section for any subsequent taxable year unless the individual provides such information as the Secretary may require to demonstrate eligibility for such credit. (d) Relationship with State law