for whom a credit under section 24 with respect to such eligible foster child is not allowed for such taxable year. (2) Qualifying foster child The term qualifying foster child means an eligible foster child (within the meaning of section 152(f)(1)(C))— (A) who has not attained age 17, and (B) who is a citizen, national, or resident of the United States. (3) Calendar month For purposes of this paragraph (1)(A), if a foster child resides in the home of the taxpayer for more than 15 consecutive days of a calendar month but fewer than the total number of days in such calendar month, such foster child shall be treated as residing in the home of the taxpayer for the full calendar month. (d) Restrictions on Taxpayers Who Improperly Claimed Credit in Prior Year (1) Taxpayers making prior fraudulent or reckless claims (A) In general No credit shall be allowed under this section for any taxable year in the disallowance period. (B) Disallowance period For purposes of subparagraph (A), the disallowance period is— (i) the period of 10 taxable years after the most recent taxable year for which there was a final determination that the taxpayer's claim of credit under this section was due to fraud, and (ii) the period of 2 taxable years after the most recent taxable year for which there was a final determination that the taxpayer's claim of credit under this section was due to reckless or intentional disregard of rules and regulations (but not due to fraud). (2) Taxpayers making improper prior claims In the case of a taxpayer who is denied 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 taxpayer provides such information 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