rounded to the next lowest multiple of $50. . (e) Age limitations Section 32(c)(1)(A)(ii)(II) of such Code is amended by striking has attained age 25 but not attained age 65 and inserting has attained age 18 . (f) Notification of taxpayers by Treasury of potential eligibility for the earned income tax credit (1) In general With respect to taxable years beginning in calendar years after 2023, the Secretary shall establish a program to notify (whether by electronic means or otherwise) specified individuals that such individuals may be eligible for the earned income tax credit. (2) Specified individual For purposes of this subsection, the term specified individual means any individual who— (A) based on information available to the Secretary related to the taxable year or the preceding taxable year, the Secretary determines is likely to be eligible for the earned income tax credit, and (B) either— (i) filed a return of tax for such taxable year and did not claim the earned income tax credit, or (ii) did not (as of such determination) file a return of tax for such taxable year. (3) Secretary For purposes of this subsection, the term Secretary means the Secretary of the Treasury or the Secretary’s delegate. (g) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 4. Payments to taxpayers determined by treating State non-refundable earned income tax credits as refundable (a) In general The Secretary shall establish a program for making annual payments to eligible individuals equal to the State refundable earned income tax credit equivalency amount with respect to taxable years beginning in calendar years after 2023. (b) Eligible individual For purposes of this section— (1) In general The term eligible individual 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