; etc. Title I—Tax Relief for Working Families Sec. 101. Per-child calculation of refundable portion of child tax credit. Sec. 102. Increase in refundable portion. Sec. 103. Inflation of credit amount. Sec. 104. Rule for determination of earned income. Sec. 105. Special rule for certain early-filed 2023 returns. Title II—American Innovation and Growth Sec. 201. Deduction for domestic research and experimental expenditures. Sec. 202. Extension of allowance for depreciation, amortization, or depletion in determining the limitation on business interest. Sec. 203. Extension of 100 percent bonus depreciation. Sec. 204. Increase in limitations on expensing of depreciable business assets. Title III—Increasing Global Competitiveness Subtitle A—United States-Taiwan Expedited Double-Tax Relief Act Sec. 301. Short title. Sec. 302. Special rules for taxation of certain residents of Taiwan. Subtitle B—United States-Taiwan Tax Agreement Authorization Act Sec. 311. Short title. Sec. 312. Definitions. Sec. 313. Authorization to negotiate and enter into agreement. Sec. 314. Consultations with Congress. Sec. 315. Approval and implementation of agreement. Sec. 316. Submission to Congress of agreement and implementation policy. Sec. 317. Consideration of approval legislation and implementing legislation. Sec. 318. Relationship of agreement to Internal Revenue Code of 1986. Sec. 319. Authorization of subsequent tax agreements relative to Taiwan. Sec. 320. United States treatment of double taxation matters with respect to Taiwan. Title IV—Assistance for Disaster-Impacted Communities Sec. 401. Short title. Sec. 402. Extension of rules for treatment of certain disaster-related personal casualty losses. Sec. 403. Exclusion from gross income for compensation for losses or damages resulting from certain wildfires. Sec. 404. East Palestine disaster relief payments. Title V—More Affordable housing Sec. 501. State housing credit ceiling increase for low-income housing credit. Sec. 502. Tax-exempt bond financing requirement. Title VI—Tax