means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933. (c) Specified dependent For purposes of this section, the term specified dependent means, with respect to any taxpayer for any taxable year, any dependent of such taxpayer for such taxable year unless such dependent— (1) is a specified child of the taxpayer, or any other taxpayer, for any month during such taxable year, or (2) would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows resident of the United States . (d) Identification requirements Rules similar to the rules of section 24A(e) shall apply for purposes of this section. (e) Taxable year must be full taxable year Except in the case of a taxable year closed by reason of the death of the taxpayer, no credit shall be allowable under this section in the case of a taxable year covering a period of less than 12 months. (f) Regulations The Secretary shall issue such regulations or other guidance as the Secretary determines necessary or appropriate to carry out the purposes of this section. . (b) Monthly payment of child tax credit Chapter 77 of such Code is amended by inserting after section 7527A the following new section: 7527B. Monthly payments of child tax credit (a) In general The Secretary shall establish a program for making payments to taxpayers with respect to each calendar month equal to the monthly advance child payment determined with respect to such taxpayer for such month. (b) Monthly advance child payment For purposes of this section and except as otherwise provided in this section, the term monthly advance child payment means, with respect to any taxpayer for any calendar month, the amount (if any) which is estimated by the Secretary as being equal to the monthly specified child allowance which would be determined under section 24A(b) with respect to such taxpayer for such calendar month if— (1) unless determined by the Secretary based on any information known to the Secretary,