verification from entities such as a child welfare agency, case worker, Court Appointed Special Advocate, attorney, guardian ad litem, Federal TRIO program under chapter 1 of subpart 2 of part A of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070a–11 et seq.), Gaining Early Awareness and Readiness for Undergraduate Program under chapter 2 of subpart 2 of part A of title IV of such Act ( 20 U.S.C. 1070a–21 et seq.), or other recognized State, county, or tribal authority, and verification through the John H. Chafee Foster Care Program for Successful Transition to Adulthood under section 477 of the Social Security Act ( 42 U.S.C. 677 ). During any transition period between the date of the enactment of this subparagraph and the establishment of an operational data reporting system described in section 6050Z(a), no credit shall be allowed under this section by reason of clause (i) to any individual unless such individual attests on the return of tax for the taxable year that the individual is a qualified foster youth and that no other taxpayer is entitled to claim such individual as a qualified child for purposes of this section or section 24 for the taxable year. In the situation that an adult can claim a qualified foster youth for purposes of this section or section 24, the Secretary shall develop a form to indicate that the adult will not claim the qualified foster youth for the taxable year. . (C) Returns relating to youth in foster care (i) In general Subpart B of part III of subchapter A of chapter 61 of such Code is amended by inserting after section 6050Y the following new section: 6050Z. Returns relating to youth in foster care (a) Requirement of reporting (1) In general Any State, local, or tribal agency providing foster care under a plan approved under part B or E of title IV of the Social Security Act shall make a return, at such times as the Secretary may prescribe, described in subsection (b) with respect to any individual under the placement and responsibility of such State, locality, or