to domestic violence, serious illness, natural disaster, or any other hardship, credit under section 24 or retroactive payment under this section (similar to the payment described in paragraph (4)(C)) shall be allowed or made with respect to so much of the period of such failure or delay as does not exceed 6 months. . (l) Disclosure of information relating to advance payment of child tax credit Section 6103(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (12) Disclosure of information relating to advance payment of child tax credit (A) Joint filers In the case of an individual to whom the Secretary makes payments under section 7527A, if the reference taxable year (as defined in section 7527A(b)(2)(A)) that the Secretary uses to calculate such payments is a year for which the individual filed an income tax return jointly with another individual, the Secretary may disclose to such individual any information which is relevant in determining the payment under section 7527A and the individual’s eligibility for such payment, including information regarding any of the following: (i) The number of qualifying children, including a child born during the taxable year. (ii) The name and TIN of qualifying children. (iii) Marital status. (iv) Modified adjusted gross income. (v) Principal place of abode. (vi) Any other factor which the Secretary may provide pursuant to section 7527A(c). (B) Competing claimants In the case of an individual who has a competing claim of presumptive eligibility with respect to a qualifying child under section 7527A(i)(4)(A), the Secretary may disclose to such individual return information provided by another individual who has a competing claim of presumptive eligibility with respect to the same qualifying child in the course of the Secretary’s adjudication of that competing claim, as well as any other information considered by the Secretary with respect to that competing claim. Such information shall be limited to the items specified in