means any individual who is eligible for, and claims, a non-refundable earned income tax credit for a taxable year beginning after December 31, 2023, under the income tax laws of an eligible State. (2) Eligible State The term eligible State means any State if— (A) the Secretary determines that such States has in effect, as of the date of the enactment of this Act, a non-refundable earned income tax credit, and (B) such State enters into an agreement with the Secretary to provide the Secretary such information as the Secretary may require to administer this section. (3) Non-refundable earned income tax credit (A) In general The term non-refundable earned income tax credit means, with respect to any State, a credit against the income tax imposed by such State which the Secretary has determined is based on the earned income of the taxpayer and which is limited to the tax liability of such taxpayer. (B) Treatment of certain credit modifications A credit shall not be treated as a non-refundable earned income tax credit for any taxable year if the Secretary determines that such credit as in effect for such taxable year has been modified (relative to such credit as in effect on the date of the enactment of this Act) in manner which suggests that a significant purpose of such modification was to increase the amount of payments made under this section. (C) Treatment of credits scheduled to terminate A credit shall not be treated as non-refundable earned income tax credit for any taxable year if such credit was not scheduled to be in effect for such taxable year under the income tax laws of the State as in effect on the date of the enactment of this Act. (c) State refundable earned income tax credit equivalency amount For purposes of this section, the term State refundable earned income tax credit equivalency amount means, with respect to any individual for any taxable year, the amount determined by the Secretary as being the excess (if any) of— (1) the amount of the non-refundable earned income tax credit which would