; disqualification (A) Ineligibility for benefit No credit shall be allowed under subsection (a) for any taxable year during which the individual is entitled to— (i) disability insurance benefits under section 223 of the Social Security Act ( 42 U.S.C. 423 ) or a similar permanent disability program under any law or plan of a State or political subdivision or instrumentality of a State (as such terms are used in section 218 of the Social Security Act ( 42 U.S.C. 418 )), (ii) monthly insurance benefits under section 202 of such Act ( 42 U.S.C. 402 ) based on such individual's disability (as defined in section 223(d) of such Act ( 42 U.S.C. 423(d) )), or (iii) benefits under title XVI of such Act ( 42 U.S.C. 1381 et seq.) based on such individual’s status as a disabled individual (as determined under section 1614 of such Act ( 42 U.S.C. 1382c )). (B) Restrictions on individuals who improperly claimed credit in prior year (i) Prior fraudulent or reckless claims (I) In general No credit shall be allowed under subsection (a) for any taxable year in the disallowance period. (II) Disallowance period For purposes of subclause (I), the disallowance period is— (aa) the period of 10 taxable years after the most recent taxable year for which there was a final determination that the individual's claim of credit under this section was due to fraud, and (bb) the period of 2 taxable years after the most recent taxable year for which there was a final determination that— (AA) the individual's claim of credit under this section was due to reckless or intentional disregard of rules and regulations (but not due to fraud), or (BB) the individual claimed the credit under this section and subsequently failed to provide the Secretary with the social security number or documentation described 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