; extension Subsection (f) of section 7527A of such Code is amended to read as follows: (f) Application of certain definitions and rules applicable to child tax credit (1) Definitions Except as otherwise provided in this section, terms used in this section which are also used in section 24 shall have the same respective meanings as when used in section 24. (2) Identification requirements Rules similar to the rules which apply under subsections (e) and (h)(3) shall apply for purposes of this section except that such rules shall apply with respect to the return of tax for the reference taxable year or, in the case of information provided through a specified alternative mechanism, with respect to the information provided through such mechanism. (3) Restrictions on taxpayers who improperly claimed credit or received monthly advance child payments For restrictions on taxpayers who improperly claimed credit or received monthly advance child payments, see section 24(g). . (6) Notice rule Subsection (d) of section 7527A of such Code is amended by adding at the end the following: In the case of any payments made to a taxpayer which the Secretary has determined are subject to recapture, the notice provided under paragraph (1) to such taxpayer shall include the amount of such payments. . (7) Notification of certain events Section 7527A of such Code is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: (k) Notification of certain events With respect to any taxpayer receiving monthly payments under this section with respect to any qualifying child, the Secretary shall, to the maximum extent practicable, provide reasonable advance notice of each of the following: (1) Any month with respect to which such monthly payment will increase (relative to the preceding month) by reason of an inflation adjustment under section 24(i). (2) Any month with respect to which such monthly payment will be reduced (relative to the preceding month) by reason of such child